# 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.