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The e-invoice in Europe
Since April 1, 2019, e-invoicing has been mandatory for the public sector. Now, it is the Norwegian business sector's turn, and sooner than expected. The initial proposal to introduce a legal requirement for B2B e-invoicing by 2028 was revised by the government in March 2026. Instead, the legal requirement has been brought forward to 2027. By 2030, the requirement for fully digital accounting is also set to be implemented.
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.
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.
All companies with bookkeeping obligations will be required to send e-invoices to one another starting January 1, 2027. Three years later, in 2030, digital bookkeeping will also become mandatory. However, an investigation is underway to determine whether small businesses with a turnover of less than NOK 50,000 should be exempt from these regulations. The Norwegian Tax Administration (Skattedirektoratet) will also examine whether corresponding requirements should be introduced for business-to-consumer (B2C) invoicing and the digitalization of receipt management.
EHF (EHF/Billing 3.0) and Peppol BIS Billing 3.0 over the Peppol network. Both comply with the EN 16931/UBL standard.
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