Norway
Norway is Peppol-native end to end: B2G has run over Peppol since 2019, and the newly enacted B2B mandate stages issuance from 2027 and reception from 2030 - using EHF, Norway's own branding of Peppol BIS, under scheme 0192.
Profile last verified 2026-07
At a glance
Fully served today over Peppol - Norway is a Peppol pioneer with B2G live since 2019 and a newly enacted B2B mandate phasing in from 2027.
- Exchange model
- Peppol (post-audit)
- B2B mandate
- Enacted June 2026: issuance planned from 1 January 2027, reception and digital bookkeeping from 1 January 2030
- B2G e-invoicing
- Mandatory over Peppol for public procurement since April 2019
- Formats
- EHF Fakturering 3.0 (Norway's implementation of Peppol BIS Billing 3.0) · Peppol BIS Billing 3.0 (foreign suppliers to public entities)
- Peppol identifier schemes
0192Norwegian organisation number (Organisasjonsnummer)The primary scheme for Norwegian participants - the legacy schemes 9908 and 9909 are removed or deprecated- E-reporting
- None today; the 2026 mandate covers e-invoicing and digital bookkeeping, not real-time tax reporting
Mandate timeline
How Recommand serves Norway
- Send and receive compliant EHF / Peppol BIS invoices today - Recommand is a certified Peppol Access Point and SMP, and Norway imposes no accreditation gate on service providers
- Register companies on the network under the Norwegian organisation number (0192) - the single current scheme for Norwegian participants
- Built-in validation covers EN 16931 and Peppol BIS Billing 3.0; Norway applies no extra CIUS rules on top
- As the 2027 and 2030 B2B phases arrive, they run on the same Peppol rails - mandate details land as platform updates, not new projects
Frequently asked questions
01Is e-invoicing mandatory in Norway?
For public procurement, yes - since April 2019 contracting authorities must require and receive structured e-invoices through Peppol. For B2B, the mandate was enacted in June 2026: issuance is planned from 1 January 2027 and reception plus digital bookkeeping from 1 January 2030, with detailed rules to follow in secondary regulation.
02What format do Norwegian e-invoices use?
EHF Fakturering 3.0, which is Norway's implementation of Peppol BIS Billing 3.0 - the underlying documents are the same. Foreign suppliers invoicing Norwegian public entities use Peppol BIS Billing 3.0 directly. The B2B law is format-neutral for now, but EHF/Peppol is the expected practical route.
03Which Peppol identifier do Norwegian companies use?
The Norwegian organisation number under scheme 0192. The older schemes 9908 (removed in 2023) and 9909 (deprecated) should not be used for new registrations.
04What is ELMA and does it matter for the B2B mandate?
ELMA is Norway's central SMP registry, hosted by DigDir. Public-sector entities must be registered in it, and under the enacted B2B mandate the 2027 issuance obligation is planned to apply to invoices sent to bookkeeping-obliged businesses registered in ELMA - so being discoverable there is central to how the mandate bites.
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