Norway has adopted new legislation introducing mandatory electronic invoicing and digital bookkeeping requirements for businesses. The rollout begins on 1 January 2027, when bookkeeping-obligated businesses must issue structured electronic invoices to other bookkeeping-obligated businesses that are able to receive them.

A second major phase takes effect on 1 January 2030, when bookkeeping-obligated businesses must use digital accounting systems and be able to receive and automatically process electronic invoices.

From 1 January 2027, bookkeeping-obligated businesses must issue electronic invoices when invoicing other bookkeeping-obligated businesses that are registered in ELMA and therefore able to receive e-invoices.

From 1 January 2030, the requirements expand further as bookkeeping-obligated businesses must use digital accounting systems and be capable of receiving and automatically processing electronic invoices.

Businesses within scope of the 2027 requirement must issue structured electronic invoices rather than relying solely on unstructured formats such as PDF when invoicing applicable recipients.

From 2030, bookkeeping-obligated businesses must also use digital accounting systems capable of receiving and automatically processing electronic invoices. The phased implementation allows the issuing requirement to take effect before the general receiving requirement.

Norway has a mature electronic invoicing ecosystem based on EHF and the Peppol infrastructure. ELMA is used to identify organisations that are able to receive electronic documents through the network.

The 2027 issuing requirement initially applies when the recipient is registered in ELMA and can therefore receive an electronic invoice. From 2030, the receiving capability becomes part of the broader mandatory digital bookkeeping requirements.

iEDI helps businesses exchange structured electronic invoices through Norway's established Peppol infrastructure and prepare for the upcoming B2B requirements.

We connect your existing ERP and business systems to the required e-invoicing infrastructure without requiring you to replace the systems you already use. iEDI handles the transformation and exchange of invoice data and supports Peppol alongside established communication methods such as AS2 and SFTP.

This allows businesses to integrate Norwegian e-invoicing into their existing document flows while preparing their systems for the planned expansion of mandatory B2B electronic invoicing.