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The e-invoice in Europe

Norway

E-invoices have been mandatory for the public sector since April 1, 2019. In B2B, there are no requirements yet, but there is a consultation proposal that it will be mandatory for companies to send from 2028 and that it will be legally required to receive as well as digital accounting from 2030.

The facts

Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

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B2G

Suppliers to the public sector must send e-invoices in EHF (Electronic Commerce Format/Peppol BIS Billing 3.0). The requirement applies under Norwegian procurement and the EHF specification is based on EN 16931.



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B2B/B2C

No requirement yet, but the government has sent out a proposal for consultation: send e-invoices from January 1, 2028 and be able to receive e-invoices plus digital accounting from January 1, 2030 (with some exceptions).




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FORMAT

EHF (EHF/Billing 3.0) and Peppol BIS Billing 3.0 over the Peppol network. Both comply with the EN 16931/UBL standard.



Keeping up with Europe

The invoicing landscape in Europe is changing. New e-invoicing laws are being introduced, VAT reporting is moving to real-time, invoice formats are being redesigned to meet European standards and so on. Inexchange helps your business stay up to date and enables you to conduct transactions across our continent easily and securely.

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