Explore the latest electronic invoicing, reporting and archival requirements.

Norway

Regulations

E-invoicing requirements in Norway

Banqup Group has a compliant outbound solution. We are also an accredited Peppol Access Point.

Technical requirements

  • Platform - ELMA, reached via Peppol

  • Format - EHF Billing 3.0 (Norway's name for Peppol BIS Billing 3.0)

  • Archival period - Minimum 5 years

‍B2G mandates

  • Receiving - All public bodies

  • Issuing - All public bodies and their suppliers

‍B2B mandates

  • No existing mandates.

  • A law proposal is being prepared to:

    • Introduce mandatory B2B e‑invoicing (using EHF) from 1 January 2027.

    • Introduce mandatory digital bookkeeping systems for all entities subject to Norwegian bookkeeping rules, with full implementation aimed by 2030.