E-invoicing for Norwegian sole traders (ENK) and small AS from 2027

If you run a sole proprietorship (enkeltpersonforetak, ENK) or a small limited company (AS) in Norway, the main rule is simple: from 1 January 2027 you must send EHF invoices to business customers that are registered as recipients, and from 1 January 2030 you must be able to receive EHF yourself. Here is what that means and when the exemption for very small businesses applies.

Is your ENK bookkeeping-liable?

The e-invoice rule applies only to businesses that are bookkeeping-liable (bokføringspliktig) ^[2]. Under § 2 of the Bookkeeping Act you are bookkeeping-liable if you [1]:

• run a business and file an income tax return (true for most ENKs), or
• file VAT returns (are VAT-registered), or
• must prepare annual accounts, like every AS.

So an AS is always covered, and an ENK is covered as long as it carries on a business.

What must you do from 1 January 2027?

When you sell to another bookkeeping-liable business, the invoice must be issued in electronic invoice format ^[2]. Until 2030 this applies in practice only when the customer is registered in ELMA/Peppol and can receive e-invoices ^[3].

The customer is …	What you send
a business registered in ELMA	an EHF invoice (not a PDF) [3]
a business that is not registered	PDF or paper is still possible until 2030
a private individual	not covered by the rule
a public-sector body	EHF, as today

Approved formats are EHF Invoicing and Peppol BIS Billing, version 3.0 or later (plus self-billing in the same standards) ^[4]. Any accounting or invoicing tool that can send EHF covers this.

The exemption for turnover up to NOK 50,000

The new § 1-2 of the Bookkeeping Regulation eases the rules for bookkeeping-liable persons with turnover of no more than NOK 50,000 in a calendar year ^[4]. The conditions are:

• you file an income tax return (as an ENK does),
• you are not VAT-registered, and
• you are not required to prepare annual accounts.

If you meet them:

• You must send e-invoices only if the invoicing system you use has that function ^[4].
• You are exempt from the duty to receive e-invoices (which starts in 2030 anyway) ^[4].
• You are exempt from the duty to keep books in an electronic accounting system ^[3][4].
• You must still document sales and purchases and keep the records ^[4].

The exemption ends from the moment your turnover passes NOK 50,000 in the calendar year ^[4]. Note that the VAT registration threshold is also NOK 50,000 (over twelve months) ^[6], and VAT-registered businesses are excluded from the exemption. In practice it only covers very small businesses without VAT.

From 2030: you must be able to receive EHF

The duty to receive e-invoices from other bookkeeping-liable businesses must be met by 1 January 2030 ^[5]. From the same date, bookkeeping must take place in an electronic accounting system ^[3]. To receive, your organisation number must be registered as a recipient in ELMA, which your software provider or access point does for you ^[7].

You can register as a recipient now. Supplier invoices then arrive straight in your accounting software instead of by email.

EHF is not the same as bank "eFaktura"

Many Norwegians search for "e-faktura" and think of the invoice that appears in their online bank. That is eFaktura B2C, a service from Norwegian banks for sending invoices to private individuals' online banks ^[8]. The 2027 rule is about EHF/Peppol BIS between businesses. They are two different systems.

What you need

1. Software that can send EHF. DFØ (the Norwegian Agency for Public and Financial Management) keeps a list of invoicing systems and simple web portals that create EHF and send it through an access point ^[9]. See free and cheap EHF options and the accounting software comparison.
2. To know which customers are in ELMA. Look up their organisation number in our EHF lookup. Many tools check this automatically.
3. Correct customer data. From 2028 the buyer's organisation number must always be on invoices to bookkeeping-liable buyers ^[4].
4. A plan for receiving by 2030 (unless the exemption applies to you).

See also the full overview of the 2027 requirement, or use the checker there.

General information, not legal advice. Last checked against the sources on 6 October 2026. The official sources are in Norwegian.