Norway requires e-invoices for invoices to public bodies, under the regulation on e-invoicing in public procurement (FOR-2019-04-01-444). Invoices travel over the Peppol network in EHF or Peppol BIS Billing 3.0. Between businesses there is no obligation; the Norwegian Tax Administration is assessing one. Separately, SAF-T Financial version 1.40 is required from 1 January 2027.
This page summarises the Norwegian Tax Administration and the European Commission's country sheet, checked on 5 November 2026. It is not tax advice; your regnskapsfører can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Receive and process EN 16931 e-invoices | All public sector entities | 1 November 2019 | Peppol | in force (FOR-2019-04-01-444) | European Commission |
| Send e-invoices to government bodies | Suppliers | the Commission sheet gives no separate start date | Peppol, through your system or an approved provider | in force (FOR-2019-04-01-444) | European Commission |
| Issue e-invoices to businesses or consumers | Businesses | none | by agreement | no obligation; under evaluation | European Commission |
| Use SAF-T Financial version 1.40 | Businesses that must deliver SAF-T Financial | 1 January 2027, for financial years from 2027 | Norwegian Tax Administration | in force | Skatteetaten |
The Commission's sheet contradicts itself: its summary first says suppliers are only encouraged to send e-invoices, then that businesses are required to send them to government bodies. The regulation it cites is the one to read. Norway has no real-time reporting system for invoices (European Commission).
How are e-invoices sent?
You send e-invoices from your own ERP or accounting system, or through an approved e-invoicing provider. The Norwegian public procurement infrastructure is built on Peppol BIS and the Peppol network. Since 2020, public bodies report how many e-invoices they receive (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| EHF | mainly domestic invoices | national format on the same UBL basis as Peppol BIS |
| Peppol BIS Billing 3.0 | international and some domestic invoices | follows EN 16931; no national CIUS |
| SAF-T Financial 1.40 | accounting data for the Tax Administration | a reporting file, not an invoice; 1.20 and 1.30 remain valid for 2026 and earlier |
What can Klarbon do with Norwegian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS invoice | open a Peppol invoice, free | EHF-specific rules are not checked |
| Check a Peppol BIS file before sending it | check an e-invoice | |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | your provider sends it |
Klarbon is not a Peppol access point and does not produce SAF-T files.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Norway | B2G | Receive | To be confirmed | Public authorities within the procurement electronic invoicing regulation. | Official source |
| Norway | reporting | Report | In law | SAF-T Financial data for covered accounting periods from 2027 when required to provide it. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Norway?
For invoices to public bodies, yes. Under the regulation on e-invoicing in public procurement (FOR-2019-04-01-444), businesses must send e-invoices to government bodies, and public bodies must receive and process EN 16931 e-invoices. Between businesses there is no obligation yet.
What is EHF?
EHF (Elektronisk Handelsformat) is Norway's national e-invoice format, used mainly for domestic invoices. It shares its UBL basis with Peppol BIS Billing 3.0, which is used for international and some domestic invoices.
Is Norway planning mandatory B2B e-invoicing?
The Ministry of Finance has launched an evaluation of mandatory B2B e-invoicing, led by the Norwegian Tax Administration (Skatteetaten). No obligation or date has been decided.
Which SAF-T version applies in Norway from 2027?
SAF-T Financial version 1.40. The Norwegian Tax Administration requires it from 1 January 2027; versions 1.20 and 1.30 can still be used for financial year 2026 and earlier.
Sources
- Norwegian Tax Administration, SAF-T Financial documentation skatteetaten.no
- European Commission, eInvoicing in Norway (country sheet) ec.europa.eu