Norway finalises e-invoicing rules for 2027

Structured invoices from 2027

The regulation amends the Bookkeeping Regulation of 1 December 2004 No. 1558. Electronic invoices must use EHF or Peppol BIS invoicing or self-billing formats, version 3.0 or later. Parties may agree other structured formats during 2027–2029. The regulation also removes the existing exemption from electronic availability of accounting information for turnover below NOK 5 million from 1 January 2027.^[1][2]

Sending and receiving have different start dates

The Ministry of Finance’s 25 September transition postpones compulsory receipt of e-invoices until 1 January 2030. During the transition, the sending obligation applies where the recipient can receive an electronic invoice. A PDF alone does not meet the structured-invoice requirement in that situation. Groups therefore need to check counterparties’ receiving capability alongside their own invoicing systems.^[1][3][4]

Later requirements and limited exemptions

Buyer organisation numbers become mandatory on business sales documents from 1 January 2028, when suppliers must also send those documents rather than agree to withhold them. Digital bookkeeping starts on 1 January 2030. The regulation’s NOK 50,000 low-turnover exemption excludes entities required to prepare accounts, VAT-return filers and specified business categories; it is not a general small-company exemption.^[1][2][4]

What multinational groups should prepare

Act 19 June 2026 No. 39 amends the Bookkeeping Act, including its definitions of electronic invoices, electronic bookkeeping and duties to issue and receive invoices. The distinction between structured sending in 2027 and mandatory receipt and digital bookkeeping in 2030 should guide implementation plans for Norwegian group entities. Invoice format, transmission capability and retention in the original format all need attention.^[3][4]