From 1 January 2027, new rules on electronic invoicing will enter into force in Norway. As a general rule, businesses subject to Norwegian bookkeeping requirements will be required to issue electronic invoices for B2B sales where the customer can receive e-invoices.
It is important for foreign businesses to be aware that the rules do not apply only to Norwegian companies. Foreign businesses with a Norwegian VAT registration – including NUFs and businesses registered through a Norwegian VAT representative – may also be subject to the new requirements.
A PDF invoice is no longer always sufficient
Where the rules apply, the invoice must be issued as a structured electronic invoice that can be processed automatically by the customer’s accounting system. From 1 January 2027, the approved standards include EHF and Peppol BIS Billing 3.0.
This means that a standard invoice sent as a PDF will not meet the requirements if the customer is able to receive electronic invoices.
Until 1 January 2030, the obligation to issue e-invoices is, in practice, linked to whether the Norwegian customer is able to receive e-invoices via the ELMA/Peppol network. From 2030, the requirements will be extended further, meaning that all businesses subject to bookkeeping requirements must also be able to receive electronic invoices.
What should you do?
If your business has a Norwegian VAT registration and makes B2B sales in Norway, you should already now assess whether your current invoicing system can meet the new requirements and whether your Norwegian customers can receive e-invoices.
If your existing system cannot handle Norwegian e-invoicing, TIMEVAT can assist. We can establish a solution that enables your Norwegian invoices to be issued and delivered in the required format, without necessarily requiring you to change your existing invoicing system.
