Summary 

• B2G mandate: There is a Business-to-Government (B2G) eInvoicing mandate exists, but since 1 November 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[2], Regulation on eInvoicing in public procurement (Forskift om elektronisk faktura i offentlige anskaffelser - FOR-2019-04-01-444), which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[3], because this guarantees that public authorities must accept these eInvoices.
• B2B and B2C mandates: In Norway, businesses are required to send eInvoices to government bodies as part of the business-to-government (B2G) eInvoicing mandate. This requirement is governed by regulations on eInvoicing in public procurement (FOR-2019-04-01-444), which incorporate the European eInvoicing Directive 2014/55/EU into national law.
• eInvoicing standard: The European eInvoicing standard (EN 16931) has been adopted in Norway by public authorities. All public contracting authorities in Norway are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [4]. Both the Peppol BIS Billing 3.0 and the national EHF (Elektronisk Handelsformat) formats are used. Peppol BIS is the primary format for international and some domestic use, while EHF is primarily used domestically.
• Operating model for B2G eInvoicing: Economic operators can submit eInvoices either by using their internal Enterprise Resource Planning (ERP) or accounting systems or by using approved eInvoicing solution providers. The Norwegian eProcurement infrastructure is built around the Peppol Business Interoperability Specifications (BIS) and the Peppol eDelivery Network.
• Use of CIUS and Extensions: Norway does not apply any national Core Invoice Usage Specifications (CIUS) or additional extensions beyond the European standard (EN 16931).
• VAT Real-time reporting system: No real-time reporting system for eInvoicing is available. 
• Monitoring mechanism: A formal monitoring system for eInvoicing has been in place since 2020. Public entities must report the number of electronic invoices received, covering both central and sub-central levels.

Highlights 

The Norwegian Ministry of Finance has launched a comprehensive evaluation on introducing mandatory  eInvoicing for Business-to-Business, assigning the Norwegian Tax Administration (Skatteetaten) to explore implementation options. With initial proposals expected by June 2025, the initiative draws on Denmark’s successful model and aims to deliver efficiency gains of over NOK 5 billion annually for Norwegian businesses.

Legislation 

B2G 

In Norway, businesses are required to send eInvoices to government bodies as part of the business-to-government (B2G) eInvoicing mandate. This requirement is governed by regulations on eInvoicing in public procurement (FOR-2019-04-01-444), which incorporate the European eInvoicing Directive 2014/55/EU into national law. Since 2 April 2019, all public authorities, at both central and local levels, must receive and process eInvoices. These eInvoices must adhere to specific standards, using the Electronic Handelsformat (EHF) / Peppol BIS Billing system. They must also use the Peppol eDelivery network, an infrastructure that allows secure and efficient electronic communication and exchange of documents between businesses and government entities across Europe. Central government authorities must provide EHF/Peppol BIS Billing 3.0 invoices to businesses. Suppliers engaged in public sector transactions over 100,000 NOK (excluding VAT) under the Public Procurement Act are obliged to send eInvoices in the EHF format.

B2B 

There is no business-to-business (B2B) eInvoicing mandate.

B2C 

There is no business-to-consumer (B2C) eInvoicing mandate.

Status on the implementation of the European eInvoicing standard 

Norway has fully adopted the European standard EN 16931 for eInvoicing. Within Norway, the Electronic Handelsformat (EHF) is used exclusively between domestic organisations, ensuring machine-readable and interoperable invoices in line with national requirements. For both cross-border and national transactions, the widely used Peppol BIS format is employed. These formats facilitate seamless exchange on public procurement platforms and enhance compliance with European directives, supporting efficient and secure electronic billing processes.

Operating model for eInvoicing 

Economic operators have the flexibility to submit eInvoices using their internal Enterprise Resource Planning (ERP) or accounting systems, or through approved e-invoicing solution providers. The Norwegian eProcurement infrastructure is centred around the Peppol Business Interoperability Specifications (BIS) and the Peppol eDelivery Network. Norwegian public bodies recognise both the Peppol BIS format and the Elektronisk Handelsformat (EHF), both of which are based on UBL (Universal Business Language), ensuring compatibility and interoperability. The Norwegian Agency for Public and Financial Management (DFØ) manages invoices for nearly 200 central government entities, and it authorises Norwegian-registered Access Points (AP) while operating the ELMA registry. This registry acts as a Peppol Service Metadata Publisher and includes nearly 360,000 receivers, detailing the identities and receiving capabilities of all Norwegian public entities and economic operators using the Peppol Network.

The eInvoicing process in Norway is largely automated, with most public entities equipped to process Peppol invoices. Electronic follow-up systems manage invoice approval before payment, and while most payments at sub-central levels are electronic, The Norwegian government aims to automate more functions through the combined use of eOrder, eCatalogue, and eInvoice, with the ultimate goal of digitising the entire order-to-pay process.

Use of Core Invoicing Usage Specifications (CIUS) at national level  

In Norway, the Core Invoicing Usage Specifications (CIUS) are applied through the national implementation of Peppol BIS Billing 3.0, which aligns with the European standard EN 16931. Norway utilises its own specifications known as Elektronisk Handelsformat (EHF) as the national CIUS. Essentially, CIUS provides a customised set of rules and guidelines that define how electronic invoices should be formatted and processed to ensure compliance with national and European regulations. Peppol BIS Billing 3.0 is a specification part of the Peppol framework that standardises electronic document formats to facilitate seamless cross-border and domestic transactions. By employing EHF specifications as its CIUS, Norway ensures that electronic invoicing is consistent, efficient, and interoperable across all levels of public and private sectors.

VAT Real-time reporting system

Currently, there is no real-time reporting system in Norway.

Monitoring mechanism  

Since 2020, a monitoring system has been implemented with the aim of tracking the use of eInvoices with central and non-central bodies in Norway. The monitoring strategy is in place at both central and sub-central levels. The data is available in terms of the number of invoices submitted electronically.

Next steps 

The Norwegian Ministry of Finance has launched an evaluation process on the potential introduction of mandatory eInvoicing for B2B. The Norwegian Tax Administration (Skatteetaten) is leading this assessment, with initial proposals expected by June 2025.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.2 [4] Ibid.1

Last updated:  Aug 14, 2025 17:15