Norway plans to make structured e-invoicing mandatory for B2B issuing from 1 January 2027 — the bill is before the Storting — with receiving and digital bookkeeping following on 1 January 2030. The format is EHF — Norway’s profile of Peppol BIS Billing 3.0 — and it travels over Peppol. Public-sector suppliers have invoiced this way since 2019. GoRoute issues EHF from Norwegian sellers today, registers you under scheme 0192 and applies the Norwegian rules before anything leaves.
Suppliers to Norwegian public bodies must invoice in EHF over Peppol. State bodies had already accepted EHF since 2012.
On 16 March the Ministry of Finance brought B2B e-invoicing forward from 2028; the bill went to the Storting in May.
Under the bill before the Storting, from 1 January every business with a Norwegian bookkeeping obligation must issue structured B2B e-invoices. A PDF by email would no longer count.
From 1 January businesses must receive e-invoices and keep their books in a digital system that processes them.
Invoices and credit notes in Peppol BIS Billing 3.0 with the Norwegian rules applied, validated before they are sent.
Scheme 0192 enforced, the mod-11 check digit verified, and the number checked against Enhetsregisteret before it is published.
One SMP per participant: a company already in ELMA or with another provider is named, not silently duplicated. Public bodies are refused here and referred to ELMA, where they must be registered.
25%, 15% and 12% rates, zero-rated and exempt categories, and the seller identifier written as NO + organisation number + MVA (rule NO-R-001).
The KID payment reference and a Norwegian bank account (BBAN) carried the way EHF expects, so the buyer’s bank matches the payment automatically.
EHF orders, order responses, catalogues, reminders, payment requests and the despatch advice on the same connection.
Scope, format, identifiers, ELMA and the order to do things in — written for finance and IT teams who have to make it work.
From 1 January 2027, every business with a bookkeeping obligation in Norway must issue invoices to other bookkeeping-obligated businesses in a structured electronic format. The proposal applies regardless of where the business is established, so a foreign company registered for Norwegian VAT is in scope. A PDF sent by email does not meet the requirement.
The second step lands on 1 January 2030: businesses must be able to receive e-invoices and must keep their books in a digital bookkeeping system that can process them. The Ministry of Finance announced the accelerated timetable on 16 March 2026 — the original consultation had pointed at 2028 — and put the bill before the Storting in May 2026. The Tax Administration is separately studying B2C e-invoicing, digital receipts and rules for accounting-software providers, due by December 2026.
The consultation proposed leaving out the smallest businesses with no bookkeeping obligation (under NOK 50,000 of annual turnover). Everyone else — and that includes most sole traders — is in.
EHF (Elektronisk handelsformat), version 3.0 or newer. EHF Billing 3.0 is not a separate standard: it is Peppol BIS Billing 3.0, in UBL 2.1, compliant with EN 16931, with the Norwegian rules applied whenever the seller is Norwegian. An EHF invoice is a Peppol invoice and is delivered over the Peppol network — there is no national platform in the middle.
Two Norwegian rules matter most. NO-R-001 requires the seller’s VAT identifier as NO + organisation number + MVA. NO-R-002 expects a limited company (AS or ASA) to state Foretaksregisteret. The Norwegian usage guide also covers the KID payment reference, a Norwegian bank account written as a BBAN without a BIC, and CO₂ data per line. GoRoute exposes each as a named field, so your ERP posts the value and the XML comes out right.
The VAT categories are where most EHF invoices fail first. All four Norwegian rates above zero — 25%, 15%, 12% and 11.11% — carry the same category code S, with the rate in the percentage field; a code invented for a reduced rate is rejected by BR-CL-17. Which VAT category code carries each Norwegian rate sets out the full code set, what each one requires, and how to read a rejection report.
Document type codes follow UNCL1001: 380 for an invoice and 381 for a credit note. If you are unsure how Peppol BIS relates to the newer PINT specifications used in Oman and Australia, we explain the difference here.
On Peppol a Norwegian business is identified by its nine-digit organisation number from the Brønnøysund Register Centre, under scheme 0192. The Norwegian Peppol Authority requires it; the legacy schemes 9908 and 9909 are no longer in Peppol’s address-scheme list, and the VAT form NO123456789MVA is a tax identifier, not a Peppol address.
The last digit is a mod-11 check digit. Peppol validates it, and an invoice carrying a malformed number is rejected with rule PEPPOL-COMMON-R041. GoRoute enforces the scheme and the check digit at registration, so a bad identifier is caught before it reaches the network. Other avoidable rejections are covered in invoice validation errors you can prevent.
ELMA is Norway’s central Peppol registry, run by Digdir. Public-sector bodies must be registered there, and a large share of private companies are too — Norway has the highest Peppol coverage of any country, so most Norwegian buyers can already receive EHF.
The network allows one SMP per participant. Before publishing a Norwegian company, GoRoute checks the organisation number in Enhetsregisteret and refuses a sub-unit (naming the legal entity to use), a deleted entity, a public body (which belongs in ELMA) and any company another SMP already hosts — naming the provider. To receive through GoRoute, the company’s current provider removes its registration first. Sending to a Norwegian company needs none of this.
If you are choosing a provider for the first time, how to choose a Peppol access point sets out what matters, and our onboarding checklist for finance teams covers the internal work.
For the registration itself — who publishes you, what your provider must check first, and why there is no form for a private company to file — see how a Norwegian business becomes reachable for EHF invoices.
As announced, it places that business inside the mandate. The proposal applies to entities with bookkeeping obligations, and Norway’s Bookkeeping Act settles who those are. Section 2 of bokføringsloven gives a bookkeeping obligation to anyone required to file a Norwegian VAT return, for the activity that return covers — so a foreign company that is VAT-registered in Norway is bookkeeping-obliged there, whether or not it has a Norwegian parent, staff or office. That reading follows the statute rather than any statement by the Ministry of Finance about foreign businesses specifically, and it is marked here as our reading of the announced scope, not as a confirmed position. The bill is still before the Storting, and the final text decides.
The practical question that follows is one of identity rather than obligation. A foreign business becomes reachable on Peppol in Norway only through an organisation number in Enhetsregisteret, because the Norwegian Peppol Authority Specific Requirements allow no other identifier for a Norwegian participant. A home-country VAT number will not route, and neither will a Norwegian VAT number on its own — the routing value is the bare nine digits under scheme 0192.
Most foreign businesses trading into Norway already have one. A NUF — norskregistrert utenlandsk foretak, a Norwegian-registered foreign enterprise — holds an ordinary nine-digit organisation number and is registered on Peppol exactly like a Norwegian company. This is a large population rather than an edge case: Enhetsregisteret’s own open data API returned 25,821 NUF entries when we queried it on 24 September 2026.
Three consequences are worth planning around now, while the bill is in Parliament and the work is cheap:
If your business is VAT-registered in Norway and you do not know whether it also sits in Enhetsregisteret, that is the first thing to establish — a free lookup answers it, and every other decision here follows from the answer.
Norway’s invoice itself is not special: EHF billing is Peppol BIS Billing 3.0, which is why an invoice that validates for Belgium or Italy validates for Norway once the national rules are applied. What is Norwegian is the set of billing documents that sit alongside the invoice. DFØ publishes them at anskaffelser.dev as part of EHF Post-Award G3, each with its own implementation guideline and its own Schematron rules, and Peppol BIS Billing 3.0 contains no equivalent of any of them.
Each document is a separate opt-in in your SMP entry, because Peppol routes on a document-type and process pair and all three declare their own. A participant published for Billing only will not receive a reminder, and the sender’s access point sees that at lookup time rather than on delivery. What each document is for, what is different inside it, and how to check a Norwegian partner before you build are set out in the three Norwegian billing documents Peppol does not have. The same lookup answers the question that stalls most provider migrations, which is whether a company is already registered somewhere and with whom — check a Norwegian company’s Peppol registration before you plan around an assumption about it.
GoRoute built all three on 17 September 2026 against the official EHF rules and delivered each end to end on our test network, alongside EHF Selvfakturering (self-billing), Catalogue, Ordering, Order Agreement, Advanced Ordering and Despatch Advice. Two areas we do not support, and say so rather than leave to discovery: the pre-award G2 documents, which are public tendering rather than invoicing, and the Payment domain, for which DFØ lists additional testing as still to be announced.
Yes. The Norwegian Peppol Authority is DFØ, the Agency for Public and Financial Management, and it has confirmed that a certified Peppol access point established elsewhere needs no separate Norwegian agreement to serve Norwegian businesses. What DFØ does require is that the provider applies the Norwegian rules — EHF, scheme 0192, the register check, and confirmation that whoever registers a company may sign for it (a power of attorney, or fullmakt, when they hold no signing role) — which GoRoute does on every registration.
GoRoute operates its own certified access point and SMP, so your invoices are not relayed through a third party’s infrastructure — see the API integration guide or test it free in the sandbox, where Norwegian test receivers are available.
0192.Norway is the first Nordic country to mandate B2B e-invoicing. Finland remains a post-audit country where invoices travel through banks, operators or Peppol; Denmark phases in e-invoicing capability under its Bookkeeping Act; Sweden requires Peppol for public procurement and is studying a B2B mandate. Further south, Germany phases issuing in by turnover from 2027 and Belgium has been live and enforced since 2026. Our 2026 mandate tracker keeps the dates in one place, and one API across countries explains how to avoid rebuilding per jurisdiction. New to any of this? Start with how e-invoicing works or the glossary.
The B2B mandate is planned for 1 January 2027. Send EHF to any Norwegian buyer today, and be registered under 0192 before your customers ask.
Official source: Norwegian Ministry of Finance — proposer of the 2027 mandate — and DFØ, the Norwegian Peppol Authority that publishes EHF. Always confirm current obligations against the authority directly.
For the public sector, yes: suppliers to Norwegian public bodies have had to invoice in EHF since April 2019. For B2B, the Ministry of Finance announced on 16 March 2026 that structured e-invoicing becomes mandatory for issuing from 1 January 2027, with receiving and digital bookkeeping mandatory from 1 January 2030; the bill was put before the Storting in May 2026.
EHF (Elektronisk handelsformat) is Norway's national e-invoicing format, published by DFØ. EHF Billing 3.0 is Peppol BIS Billing 3.0 with the Norwegian rules applied when the seller is Norwegian, so an EHF invoice is a Peppol invoice and travels over the Peppol network.
The nine-digit organisation number from the Brønnøysund Register Centre, under Peppol scheme 0192. The last digit is a mod-11 check digit, and the VAT form NO123456789MVA is a VAT identifier, not a Peppol address. GoRoute enforces 0192 and the check digit at registration.
ELMA is Norway's central Peppol registry, run by Digdir. Public-sector bodies must be registered there, and many private companies are too. A participant can be published by only one SMP on the network, so a company already in ELMA or with another provider must be removed there before GoRoute can publish it.
No. DFØ, the Norwegian Peppol Authority, has confirmed that a certified Peppol access point established elsewhere needs no separate Norwegian agreement to serve Norwegian businesses. What matters is that the provider applies the Norwegian rules and registers you under scheme 0192.
25% standard, 15% on food and drink, 12% on passenger transport, accommodation and cinema, plus zero-rated and exempt supplies. The seller's VAT identifier must be written as NO plus the organisation number plus MVA, which is Peppol rule NO-R-001.
Trading beyond Norway? The United Kingdom will require e-invoicing for all VAT invoices from 2029, and UK buyers can already receive Peppol invoices today. See also Germany and Belgium.