Norway introduces phased B2B eInvoicing mandate from January 2027

Norway has set January 1, 2027 as the deadline for mandatory B2B eInvoicing for businesses subject to Norwegian bookkeeping requirements. As a general rule, businesses registered for VAT in Norway are subject to Norwegian bookkeeping requirements for their Norwegian activities. This applies regardless of whether your organization has a branch, permanent establishment, subsidiary, or only a VAT registration in Norway.

The implementation follows a phased approach. From January 2027, the obligation to issue an eInvoice applies in practice only when the buyer has the capability to receive one, typically through registration in ELMA or Peppol. This means sending eInvoices is conditional on the recipient's readiness during the transition period.

From January 1, 2030, a receiving obligation takes effect, marking the full implementation of the mandate.

Is your organization ready?

If your organization is subject to Norwegian bookkeeping requirements, now is a good time to assess your eInvoicing capabilities and your customers' readiness to receive electronic invoices. Our eInvoicing specialists can help you assess how these requirements affect your invoicing processes and systems. 

15 Oct 2026 at 12:00 am
2 min
Published by:
Daniëlle van der Meulen-Idema
Sr. VAT & Tax Technology Specialist
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