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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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NO
Europe non-EU · Peppol
Legislation is approved: structured B2B e-invoicing and digital bookkeeping — issuing from 2027 and receiving from 2030, on the mature EHF/Peppol base.
Within 12 months
Applies to
B2B
January 1, 2027
Next phase deadline
Issue from 1 Jan 2027; receive from 1 Jan 2030
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
39
1
Is your business established in Norway (registered office, branch or fixed establishment)?
Next question
40
Verdict
77
78
2
How large is your Norway business?
79
80
Caution
Norway: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Norway's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Norway
With no establishment and no registration or trade in Norway, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Norway.
In scope
In scope — Norway first wave (from 1 January 2027 (issuing))
As a larger established business (any established business), your obligation begins 1 January 2027 (issuing). Start platform selection and ERP mapping now.
In scope — Norway later phase (from 1 January 2030 (receiving))
Your issuing obligation begins 1 January 2030 (receiving), but receiving capability is needed earlier — don't wait for your own deadline to prepare.
Start over
A single date hides the rollout. Here's the full sequence.
Already in force
B2G + mature EHF/Peppol base
B2G e-invoicing is long-established and the EHF/Peppol infrastructure is widely used voluntarily for B2B.
Done
1 January 2030
Receiving + digital bookkeeping
Receiving capability and digital bookkeeping obligations complete the framework.
Future
1 January 2027
Issuing obligation
Structured B2B e-invoicing issuing becomes mandatory, building on the EHF format.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Peppol
Formats
EHF, Peppol BIS 3.0
Region
Europe non-EU
STATUS
Scope
Structured B2B e-invoicing and digital bookkeeping are being mandated — issuing from 2027, receiving capability from 2030, building on the EHF format.
Bookkeeping-act penalties for failure to issue/retain structured e-invoices.
News, guides and rulings tagged for this country.
Warnungen
July 10, 2025
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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