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NorwaySkatteetaten

Mandatory B2B e-invoicing from 1 January 2027

Bookkeeping-obliged sellers must send e-invoices to registered B2B buyers from 1 January 2027, with exemptions, dispensation routes and agreed formats until 2030-only EHF/Peppol 3.0+.

By Taxxa AI OyPublished 27 October 2026

Tax Accounting & Reporting

Industry: Across industries

From 1 January 2027, bookkeeping-obliged businesses selling goods or services to other bookkeeping-obliged businesses must send electronic invoices.Skatteetaten Skatteetaten's new Plikt til å sende e-faktura fra 1. januar 2027 page sets out who the duty and the mirror-image buyer right catch, the exemptions, the systems and registration steps, and the formats — with a transition path to stricter rules in 2028 and 2030.

The seller duty applies when the buyer is registered in the ELMA-registeret or another Peppol-approved SMP register and can receive e-invoicesSkatteetaten; accounting and web invoicing systems can usually check registration automatically. The mirror right lets a bookkeeping-obliged buyer demand EHF/Peppol-format invoices from bookkeeping-obliged suppliers, provided the buyer's own business is registered as an EHF/Peppol recipient in ELMA or an approved SMP register. In practice the issue duty therefore bites only where the recipient can receive electronic invoices. The framework is bokføringsloven § 10 annet ledd, implemented through forskrift om endring i bokføringsforskriften of 29 September 2026 and transitional rules of 25 September 2026.

Three groups are exempt from sending. Bookkeeping-obliged businesses with turnover not exceeding NOK 50,000 per calendar year must send e-invoices only if their invoicing system can do soSkatteetaten — mainly sole proprietorships. Finance businesses, and insurance companies and pension undertakings, are exempt in connection with a specific type of sales documentation, set out in bokføringsforskriften §§ 8-13-2, 8-14-2 and 1-2, with § 1-1 covering non-trading bankruptcy estates.

Businesses need an invoicing-capable setup now. Most standard accounting systems already support EHF/Peppol invoices; those without one must obtain one. Until 31 December 2029 a web-based invoicing solution may be used to create and send e-invoices, but from 1 January 2030 every business must use an accounting system that can both send and receiveSkatteetaten. A business wanting to receive e-invoices from 2027 must register in ELMA or an approved SMP register, which cannot be done directly — a system vendor must do it. Skatteetaten may grant time-limited dispensation in special cases: documented wind-down decided by 30 June 2027 at the latest, a 2026 contract for a new custom ERP system including EHF functionality completed during 2027, or a branch or subsidiary of a foreign enterprise sharing the foreign enterprise's invoicing solution while adaptation to EHF/Peppol is documented as completing during 2027.

Formats tighten in two steps. From 1 January 2030 only EHF Fakturering version 3.0 or newer, Peppol BIS Billing version 3.0 or newer, EHF Selvfakturering version 3.0 or newer and Peppol BIS Self-Billing version 3.0 or newer may be usedSkatteetaten, under bokføringsforskriften § 5-2-9 annet ledd. Between 1 January 2027 and 1 January 2030 other electronic formats such as EDIFACT and E2B may be used if agreed with the buyer, but a buyer demanding EHF Faktura or Peppol BIS Billing format must be served in that format. A PDF invoice does not meet the electronic-format definition and may only be used where the buyer is not in ELMA or an approved SMP register. From 1 January 2028 the buyer's organisation number must always appear in the sales document, sales documents must always be forwarded to bookkeeping-obliged buyers, and the § 7-7 exemption from electronic availability for turnover under NOK 5 million is repealed. From 1 January 2030 businesses must also be able to receive e-invoices and keep accounts in an electronic accounting system.Skatteetaten The legal basis is bokføringsloven §§ 3, 7 and 10 with bokføringsforskriften §§ 1-1, 1-2, 5-1-2, 5-2-1, 5-2-9, 7-7, 7-8, 8-13-2 and 8-14-2 and the transitional rules, as stated on Skatteetaten's e-faktura page and in Skattedirektoratet's 30 September 2026 regulations statement.

Confirm your buyers' ELMA/SMP registration, secure an e-invoice-capable system or vendor registration before 1 January 2027, and apply for dispensation now if one of the three time-limited grounds fits.

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