Norway was one of the first countries to mandate e-invoicing for government suppliers and is a co-founder of the Peppol initiative. B2B adoption is remarkably high: more than 80% of invoices are exchanged electronically via Peppol or EHF. This makes Peppol the de facto standard in Norway, even without a formal B2B mandate.

The Norwegian PASR (approved 2025-09-17) is notable because Norway is the only country with additional Peppol Service Domains beyond the standard Billing: eGov (digital transactions with government) and Payment. The specifications are available at docs.digdir.no and anskaffelser.dev/payment/.

Government suppliers in Norway must be registered in the ELMA register (Elektronisk Mottakaradresseregister). This is the central register for all Norwegian government institutions and contains the receiving capabilities (EHF/Peppol) of each party. Registration is mandatory for government suppliers. PDF invoices are only accepted in exceptional cases.

Norway has two generations of the Elektronisk Handelsformat (EHF):

If you still receive invoices in EHF G2, conversion to G3 or Peppol BIS 3.0 is required. EHF G2 cannot be transformed to SI-UBL 2.0 due to fundamental structural differences. For international invoices, Peppol BIS 3.0 is the recommended route.

Want to send invoices to Norwegian government bodies or businesses? Follow these steps:

1. Registration in the ELMA register
2. Connection via a Peppol Access Point (such as eConnect)
3. System adjustments for EHF G3 / Peppol BIS 3.0
4. Validation using the EHF test environment (anskaffelser.dev)

Electronic signatures are not required when using Peppol or EHF. Authenticity and integrity are guaranteed through the network itself.

Norway applies country-specific validation rules on Peppol. The eConnect PSB applies these automatically, ensuring your invoices are correctly routed to Norwegian recipients via the Peppol network.

Want to send invoices to Norwegian customers? See how eConnect can help.

• EHF: the Norwegian Elektronisk Handelsformat
• Peppol BIS Billing V3
• E-invoicing in Sweden
• E-invoicing in Finland
• E-invoicing in Denmark
• What is Peppol and how does the network work?
• ViDA: VAT in the Digital Age