Norway e-invoicing from 1 January 2027: what invoicing software must ship

If you build invoicing, ERP or accounting software with Norwegian customers, this post sums up what the new Norwegian rules mean for your product: from 1 January 2027 businesses must invoice each other with structured e-invoices, the buyer's organisation number becomes mandatory in 2028, and everyone must be able to receive in 2030.

The rules in one table

Date	What changes
1 Jan 2027	Bookkeeping-obligated businesses issue sales documents to other bookkeeping-obligated businesses as e-invoices (Bookkeeping Act § 10). Approved formats: EHF Billing, Peppol BIS Billing, EHF Self-Billing, Peppol BIS Self-Billing, version 3.0+ (Regulation § 5-2-9).
1 Jan 2027 – 31 Dec 2029	The parties may agree another structured format (e.g. EDIFACT, E2B). PDF never counts when the buyer can receive.
1 Jan 2028	The buyer's organisation number (plus MVA if VAT-registered) must be on every B2B sales document, and the document must always be sent to the buyer.
1 Jan 2030	Duty to receive e-invoices, and bookkeeping in an electronic accounting system.

Until 2030 the issue duty applies in practice only when the buyer can receive, typically because it is registered in ELMA / Peppol (Skatteetaten, 29 September 2026).

Exemptions

• Turnover up to NOK 50,000 a year, for businesses that only file an income tax return: no duty to receive, and issue only if their invoicing system can. Not for accounting-obligated businesses or VAT filers.
• Bankruptcy estates, and specific rules for finance, insurance and pension companies.
• Sales to consumers are outside the B2B duty.

Peppol addressing

Norwegian companies are addressed as 0192 + the bare nine-digit organisation number (e.g. 0192:923609016). The VAT number on the invoice is NO923609016MVA, but the endpoint is the organisation number. AS, ASA and NUF sellers should also show "Foretaksregisteret" (Peppol rule NO-R-002).

Checklist for builders

• Emit EHF / Peppol BIS Billing 3.0, or connect an access point that does.
• Look up Norwegian business customers on Peppol before sending a PDF.
• Store every customer's organisation number now (mandatory on invoices from 2028, and it is the Peppol address).
• Keep the e-invoice XML in its original format.
• Plan inbound e-invoices for 2030.
• Track any EDIFACT / other-format agreements; they must end by 31 December 2029.

Try it with an API

Disclosure: I build W System, the API used here. POST https://api.wsystem.dev/einvoice/create with "format": "peppol-bis3" and Norwegian parties returns a Peppol BIS 3 UBL invoice with 0192 endpoints derived from the organisation numbers, checked against EN 16931 (Peppol-specific rules are not run yet, and nothing is sent). GET /einvoice/route?id=NO923609016MVA checks the public Peppol Directory and returns the Norwegian rules. Free for 20 calls a day; the full article with a live example and sources (Lovdata, regjeringen.no, Skatteetaten) is at https://wsystem.dev/norway-e-invoicing-2027-software.