Norway E-invoicing

Norway is widely regarded as one of the more forward-thinking European countries when it comes to e-invoicing.

Serving as one of the original Peppol adopters and having implemented a mandate for B2G transactions since 2011, Norway has long been on an e-invoicing journey. That said, it has yet to implement a mandate for B2B transactions.

This page has all the information you need to be aware of Norway’s implementation of electronic invoicing.

1. B2B e-invoicing in Norway

2. B2G e-invoicing in Norway

3. The use of Peppol in Norway

4. Timeline of e-invoicing adoption in Norway

5. Setting up e-invoicing in Norway with Sovos

6. FAQ

7. Additional resources

B2B e-invoicing in Norway

There is no e-invoicing mandate for B2B transactions in Norway. Despite it not being required, it is popular on a voluntary basis throughout the country. Businesses can send invoices electronically, providing they have acquired the buyer’s consent.

With the EU’s ViDA initiative now approved, Norwegian businesses will need to send invoices electronically for cross-border B2B transactions from 1 July 2030. The country may well look to introduce a mandate ahead of time, however, with the Ministry of Finance launching a study into its implementation on 16 January 2025.

B2G e-invoicing in Norway

Since 2011, central authorities have been mandated to receive and process invoices electronically. In 2012, Norway mandated all suppliers of central government entities to send e-invoices. Finally, in 2019, it passed a regulation mandating public contracting authorities to receive and process electronic invoices.

Government entities in Norway are required to utilise Peppol to facilitate its e-invoicing obligations, including using the Peppol BIS format for both domestic and cross-border business and sending invoices through the Peppol eDelivery network.

The use of Peppol in Norway

Norway was an early adopter of Peppol, having taken part in the original project from the initiative. The Norwegian Agency for Public and Financial Management (DFØ) is the national Peppol authority.

The main implementation of Peppol’s adoption in Norway is e-invoicing, where 50% of the 140 million invoices sent in the country use the Peppol BIS format (which is known as Elektronisk Handelsformat (EHF)). This format is mandatory for public sector invoicing.

Learn more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Norway

Here are the key dates in Norway’s e-invoicing journey.

2011: It became mandatory for central authorities to receive and process e-invoices
2012: It became mandatory for all suppliers of central government entities to send e-invoices
1 April 2019: A regulation relating to e-invoicing in public procurement was passed, making it mandatory for public contracting authorities to be able to receive and process e-invoices
2020: A monitoring system is implemented to track the use of electronic invoices with both central and non-central public authorities
16 January 2025: Norway’s Ministry of Finance launches study into the introduction of mandatory e-invoicing for B2B transactions
1 July 2030: Norwegian businesses need to comply with VAT in the Digital Age requirements, which will mandate e-invoicing and e-reporting for cross-border B2B transactions

Setting up e-invoicing in Norway with Sovos

Norway appears to have more e-invoicing requirements on the way, and it’s not the only country to be evolving existing regulations and devising new rules. Compliance can be hard, especially when conducting business in multiple countries.

Sovos harmonises the fragmented nature of e-invoicing (with every country having its own obligations) by providing you with a single vendor for complete invoicing and tax compliance.

Choosing Sovos means choosing to reclaim your time and headspace.

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FAQ

Is e-invoicing mandatory in Norway?

It is mandatory for e-invoices to be issued for B2G transactions in Norway, but there is no requirement to issue and receive invoices electronically in a B2B context.