{"id":107556,"date":"2026-05-12T09:32:49","date_gmt":"2026-05-12T07:32:49","guid":{"rendered":"https:\/\/www.pikon.com\/?p=107556"},"modified":"2026-05-12T09:32:49","modified_gmt":"2026-05-12T07:32:49","slug":"norway-e-invoicing-2027-mandatory-b2b-regulation-ehf-explained","status":"publish","type":"post","link":"https:\/\/www.pikon.com\/en\/blog\/norway-e-invoicing-2027-mandatory-b2b-regulation-ehf-explained\/","title":{"rendered":"Norway E-Invoicing 2027: Mandatory B2B Regulation &#038; EHF Explained"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"107556\" class=\"elementor elementor-107556\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84e6fb0 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"84e6fb0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-110e436 elementor-widget elementor-widget-text-editor\" data-id=\"110e436\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With mandatory electronic invoicing for B2G transactions in place since 2011, and the introduction of <a href=\"https:\/\/www.pikon.com\/en\/blog\/saf-t-reporting-requirements-in-europe-explained\/\" target=\"_blank\" rel=\"noopener\">SAF-T<\/a> (Standard Audit File for Tax) reporting requirements in 2020, Norway is now taking the next step by expanding these requirements into the B2B sector.<\/p><p>The Norwegian Ministry of Finance recently announced plans to update the Bookkeeping Act and related financial regulations, building on the Tax Administration\u2019s consultation paper published on 20 June 2025. The focus? Mandatory digital bookkeeping and structured e-invoicing for Norwegian businesses subject to accounting obligations.<\/p><p>This means that companies will have to send e-invoices in a structured electronic format for B2B transactions starting from 1 January 2027. A few years later, by January 2030, Norwegian businesses must also be able to send and receive e-invoices.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e2c372 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5e2c372\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9eb74bf elementor-widget elementor-widget-heading\" data-id=\"9eb74bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who will be impacted by the Norwegian e-invoicing mandate?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3937a6b e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"3937a6b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ac1a33 elementor-widget elementor-widget-text-editor\" data-id=\"5ac1a33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The proposed mandate by the government is expected to apply to all businesses subject to accounting obligations in Norway. This means both Norwegian entities and foreign companies with a local presence falling under the Norwegian Bookkeeping Act.<\/p><p>A limited exemption may apply to very small businesses (e.g. with minimal turnover and no VAT or accounting obligations), but for most companies, the rules will be unavoidable.<\/p><p>The rollout will follow a phased approach:<\/p><ul><li><strong>From 1 January 2027<\/strong><ul><li>Businesses must send B2B e-invoices in a structured electronic format<\/li><li>Originally, this was planned for 2028, but the Norwegian government forwarded it to 2027.<\/li><\/ul><\/li><\/ul><ul><li><strong>From 1 January 2030<\/strong><ul><li>Businesses must be able to receive (and submit) e-invoices<\/li><\/ul><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da39a5b e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"da39a5b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6770adb elementor-widget elementor-widget-heading\" data-id=\"6770adb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the Peppol format and EHF format in SAP?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da71fed e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"da71fed\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-216136c elementor-widget elementor-widget-text-editor\" data-id=\"216136c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Norway uses the EHF 3.0 format for electronic invoicing, which is fully aligned with Peppol BIS Billing 3.0. Both formats are based on UBL and comply with the European standard EN 16931. The EHF format (Elektronisk Handelsformat) represents the Norwegian localization of the Peppol format. While EHF is typically used for domestic transactions, Peppol BIS supports both domestic and cross-border invoicing without impacting compliance.<\/p><p>SAP Document and Reporting Compliance (SAP DRC) already supports the creation and exchange of Peppol BIS 3 invoices for Norway.<\/p><p>For outgoing invoices, businesses can generate billing documents (SD) or accounting documents (FI) in SAP S\/4HANA and convert them into structured eDocuments via the eDocument Cockpit. From there, the eDocuments can be transmitted through the Peppol Network using the cloud-based Peppol Exchange service.<\/p><p>For incoming invoices, the requirement is to automatically receive and process these electronic invoices. SAP DRC can be configured to receive supplier invoices via the Peppol Network. This combination supports complete compliance with the 2030 requirements and enabling an end-to-end solution for your business.<\/p><p>It is also important to note that invoices are exchanged via the Peppol Network, where companies connect via certified Access Point providers. This means that invoices are not validated by the tax authority before being sent. Compliance is therefore monitored through audits and reporting, which makes Norway a flexible environment that supports a seamless invoice exchange that fits well with SAP\u2019s Peppol-bases approach.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ff60dd e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"4ff60dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b7557d elementor-widget elementor-widget-heading\" data-id=\"9b7557d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why choose PIKON as your partner in your Compliance Project?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4fc1601 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"4fc1601\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fabf6d elementor-widget elementor-widget-text-editor\" data-id=\"1fabf6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At PIKON, we have established a Competence Center for Legal Requirements, where our team of expert consultants stay on top of the latest developments regarding SAP Document Compliance and PEPPOL. We combine our SAP expertise and in-depth knowledge of the legal requirements with experience gained over many projects, to help you with your strategic roadmap to digital transformation and compliance with country-specific legal requirements. If you have any questions, or if you would like to discuss how PIKON can help you with your business case, do not hesitate to leave a comment below or to request a web-meeting. I am happy to help you and I will come back to you as soon as possible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c803cfd elementor-widget elementor-widget-heading\" data-id=\"c803cfd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">More information about additional  regulations in Norway<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f933699 elementor-widget elementor-widget-text-editor\" data-id=\"f933699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"150\" data-end=\"450\">E-invoicing is only part of the compliance landscape in Norway. Businesses must also meet <strong data-start=\"240\" data-end=\"279\">SAF-T (Standard Audit File for Tax)<\/strong> reporting requirements, which mandate the submission of structured accounting data in XML format to the Norwegian tax authorities.<\/p><p data-start=\"452\" data-end=\"600\">This article explains how to stay compliant with SAF-T in <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">SAP ERP<\/span><\/span> and <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">SAP S\/4HANA<\/span><\/span>, including:<\/p><ul data-start=\"601\" data-end=\"767\"><li data-section-id=\"wenr7u\" data-start=\"601\" data-end=\"658\">How to generate SAF-T files directly from your system<\/li><li data-section-id=\"tz9qrz\" data-start=\"659\" data-end=\"712\">The required XML format and submission via Altinn<\/li><li data-section-id=\"t1l098\" data-start=\"713\" data-end=\"767\">Key setup steps and SAP configuration requirements<\/li><\/ul><p><a href=\"https:\/\/www.pikon.com\/en\/blog\/norway-how-to-comply-with-saf-t-in-sap-erp-s4hana\/\" target=\"_blank\" rel=\"noopener\">Read more<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a5da49 e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"4a5da49\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a10a3a6 elementor-widget elementor-widget-heading\" data-id=\"a10a3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact us<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-98f3ca3 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"98f3ca3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93cbf06\" data-id=\"93cbf06\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2d6bc7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d6bc7e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-85bb6dd\" data-id=\"85bb6dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-81f983a elementor-widget elementor-widget-heading\" data-id=\"81f983a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Schedule a web meeting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75be4b0 elementor-widget elementor-widget-text-editor\" data-id=\"75be4b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you have any questions on Norway\u2019s E-Invoicing regulations, or if you are interested in a system demo regarding the E-Invoicing flow, do not hesitate to request a web meeting or leave a comment in the comments section below. We are happy to help and will come back to you as soon as possible.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e624c62 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"e624c62\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-18077cd\" data-id=\"18077cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16d9ce1 elementor-widget__width-initial elementor-widget elementor-widget-pikon-author-box-widget\" data-id=\"16d9ce1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pikon-author-box-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-widget-image-box elementor-position-left elementor-vertical-align-top\"><div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/08\/Tanja_Nikolaus-150x150.jpg\" alt=\"Tanja Nikolaus\" title=\"Tanja Nikolaus\" loading=\"lazy\"\/><\/a><\/figure><div class=\"elementor-image-box-content\"><div class=\"elementor-image-box-title\">Tanja Nikolaus<\/div><div class=\"elementor-image-box-position\">Customer Success Manager<\/div><div class=\"elementor-image-box-phone\"><a href=\"tel:+4968137962169\"><i class=\"fas fa-phone\"><\/i> +49 (0) 681 379 62 - 169<\/a><\/div><div class=\"elementor-image-box-mail\"><a href=\"mailto:tanja.nikolaus@pikon.com\"><i class=\"fa-fw far fa-envelope\"><\/i> tanja.nikolaus@pikon.com<\/a><\/div><div class=\"elementor-image-box-description\"><p><div class=\"activecampaign-inline-container \"><div class=\"activecampaign-inline-form\">[borlabs-cookie id=\"active-campaign-email-marketing-form\" type=\"content-blocker\"]<div class='_form_252'><\/div><script type='text\/javascript' src='https:\/\/pikon.activehosted.com\/f\/embed.php?static=0&id=252&6A81BD3380E43&nostyles=0&preview=0'><\/script>[\/borlabs-cookie]<\/div><div class=\"activecampaign-inline-button\"><a class=\"cta-button\" href=\"#\">Request a web meeting<\/a><\/div><\/div><\/p><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Prepare for Norway\u2019s digital invoicing shift with Peppol, EHF standards and compliance steps.<\/p>\n","protected":false},"author":93,"featured_media":107557,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[22],"tags":[131,695],"class_list":["post-107556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-posts","tag-e-invoicing-tax-reporting","tag-norway","no-featured-image-padding"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Norway E-Invoicing 2027: Mandatory B2B Regulation &amp; EHF Explained - PIKON SAP Consulting International<\/title>\n<meta name=\"description\" content=\"Norway will mandate B2B e-invoicing by 2027. 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