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Mandatory e-invoicing: What Norwegian businesses need to know
From 2027: Send e-invoices to customers who can receive them
From January 1st 2027, businesses subject to bookkeeping obligations must issue electronic invoices when selling goods and services to other businesses subject to those obligations, under Section 10, second paragraph, of the Norwegian Bookkeeping Act.
Until 2030, this obligation applies in practice when the customer can receive e-invoices and is registered in ELMA/Peppol. A PDF sent by email is not an e-invoice under the new rules and cannot be used as an alternative when the customer is subject to bookkeeping obligations and can receive electronic invoices.
The requirement applies to transactions between businesses subject to bookkeeping obligations—not as a general requirement to send e-invoices to consumers.
A transitional period for existing EDI formats
Section 5-2-9 of the Bookkeeping Regulations recognises EHF Billing, Peppol BIS Billing and the corresponding self-billing standards, version 3.0 or later, as approved standards.
Until December 31st 2029, the parties may nevertheless agree to use other structured electronic invoice formats, such as EDIFACT and E2B. Businesses using these EDI solutions therefore do not necessarily need to change formats in 2027.
From 2030: Receiving e-invoices and digital bookkeeping
The deadline for complying with the obligation to receive e-invoices is January 1st 2030, under Section 1 of the transitional regulations. From the same date, bookkeeping must generally take place in an electronic accounting system that enables, among other things, automated processing of e-invoices, under Sections 3 and 7 of the Bookkeeping Act.
Other changes to be aware of
From 2027, the previous exemption from electronic accessibility requirements for businesses with turnover below NOK 5 million will be removed. This is a separate obligation from the requirement for digital bookkeeping from 2030.
From 2028, the buyer’s organisation number must always be included in sales documents issued to businesses subject to bookkeeping obligations, and those documents must always be sent to the buyer, under Sections 5-1-2 and 5-2-1 of the Bookkeeping Regulations.
There are certain exemptions, but low turnover does not automatically qualify a business for an exemption. The exemption in Section 1-2 for annual turnover not exceeding NOK 50,000 has additional conditions and does not cover, among others, entities required to prepare annual accounts or submit VAT returns.
Prepare your invoicing processes now
We recommend checking that your invoicing solution supports the relevant formats, identifying which customers can receive e-invoices, and reviewing customer data and existing EDI agreements. At the same time, plan for receiving e-invoices and integrating them with your accounting system ahead of 2030.
Logiq helps businesses send and receive e-invoices, connect to Peppol and integrate with accounting systems. Contact us to discuss how your invoicing processes can be adapted to the new requirements.
Relevant links