E-invoicing in Norway: your obligations
Public bodies must receive e-invoices, and suppliers invoicing the public sector above NOK 100,000 excluding VAT must send them in EHF. Between businesses, e-invoicing stays voluntary while an official review examines extending it. Check which case is yours.
Your invoice
- 2 April 2019You All public authorities, central and local, must receive and process e-invoices (the e-invoicing regulation, FOR-2019-04-01-444).
- 1 November 2019You Public entities accept invoices that follow the European standard, and suppliers above NOK 100,000 of invoice value must send EHF.
- TodayYou Between businesses, e-invoicing stays voluntary: no mandate exists, and an official review has examined extending the obligation.
FAQ
Questions about the Norwegian rules
What is EHF?
Elektronisk Handelsformat, Norway's national implementation of EN 16931, built on UBL. Peppol BIS Billing 3.0 is used alongside it, especially across borders, and both travel on the Peppol network.
When must I send EHF?
When you invoice a public entity for more than NOK 100,000 excluding VAT. Below that amount, e-invoicing is possible but not required.
Will business-to-business e-invoicing become mandatory?
Nothing is adopted. An official review led by the Tax Administration has examined extending the obligation to businesses, but no B2B mandate exists today.
How do I write one?
Write a Peppol BIS invoice in the browser, free, no account, or check an invoice against the standard before you send it.
Is this test official?
No. The test summarizes the published rules, but it does not replace advice on your own situation.