E-Invoicing in Norway

Who is obliged to use e‑Invoicing in Norway

For the B2G transactions, mandatory e-invoicing exists from 2019.

Despite the lack of mandatory policies, e-invoicing in private sector is being widely adopted by companies.

2025 June - Norwegian Tax Administration is to review the options for introduction of mandatory e-invoicing.

E-invoicing process description

To comply with national regulations in Norway, both economic operators and contracting authorities rely on Peppol Access Point (AP) service providers.  In order to be able to send and receive through the PEPPOL, public administrations and their suppliers must be registered with ELMA (Elektronisk mottakaradresseregister).

What is the required format of an e-invoice

Norway uses the PEPPOL network for B2G and B2B e-invoicing purposes.

Norwegian public entities accept both e-invoice formats: EHF Billing 3.0 (Elektronisk Handelsformat) and Peppol BIS 3.0.

Archiving requirements for e‑Invoicing in Norway

Required storage period is 5 years

Invoices must be stored in such a way as to guarantee their integrity, authenticity,  readability and printability during the storage period, as well as be secured against loss, distortion, alteration etc.

Archiving e-documents abroad of Norway requires individual consent issued by Ministry of Finance.

Acts / Government sites

• eInvoicing in Norway (europa.eu)

How can we help

In Norway Peppol is used for e-Invoicing in public procurement and widely for B2B e-Invoicing (despite no legal framework with regard to B2B). Comarch is an ELMA registered Service Provider.