E-Invoicing Country

Norway

Live

Live since July 2012

Flag of Norway

Mandate Overview

The mandate

Norway has mandated B2G e-invoicing through the EHF (Elektronisk Handelsformat) standard since July 2012, making it one of the earliest Peppol adopters in Europe. All central government agencies, county councils, and municipalities must receive invoices in EHF 3.0, which is Peppol-aligned and routed through Peppol Access Points. B2B e-invoicing is voluntary, but the Norwegian government published a public consultation in 2024 evaluating mandatory B2B e-invoicing as part of broader VAT digital-reporting reform. Norway is a member of the OpenPeppol authority and operates one of the most mature Peppol footprints globally.

Timeline

Key milestones

2012
Jul 1, 2012
  • Mandatory B2G e-invoicing via EHF for all central government suppliers

2019
Apr 1, 2019
  • B2G mandate extended to county councils and municipalities

2024
Sep 1, 2024
  • Norwegian Tax Administration consultation on mandatory B2B e-invoicing opens

2030
Jul 1, 2030
  • ViDA-aligned B2B mandate expected (subject to ongoing consultation)

Flowie Coverage

How Flowie supports Norway

Flowie operates as a Peppol-accredited Service Provider with native EHF 3.0 generation and routing for Norwegian B2G and voluntary B2B exchanges. The platform is positioned to handle the forthcoming domestic B2B mandate as soon as the Norwegian Ministry of Finance enacts final rules.

FAQ

Common questions

Is e-invoicing mandatory in Norway?

Yes for B2G since July 2012 (extended to municipalities in 2019). B2B is voluntary today, but the Norwegian Tax Administration ran a 2024 consultation on a mandatory B2B regime aligned with ViDA, and an announcement is expected within the next regulatory cycle.

What format does Norway require?

EHF 3.0 (Elektronisk Handelsformat), the Norwegian Peppol-aligned CIUS, transmitted via Peppol Access Points. Peppol BIS 3.0 is fully interoperable for cross-border exchanges.

Ready for Norway?

Flowie keeps you compliant, automatically.

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