From 1 January 2027, invoices to other businesses in Norway must be electronic – here is what to do

What has been decided, and who it applies to

The Norwegian parliament passed the change to the law in June 2026, and the regulation with the details came on 29 September 2026. Skatteetaten, the Norwegian Tax Administration, has explained the rules in a separate statement. In short:

From 1 January 2027, a business that is required to keep accounts must send an electronic invoice when the customer is also required to keep accounts and can receive electronic invoices. Skatteetaten states plainly that a PDF invoice cannot be used if the customer can receive an electronic invoice. In Norway these electronic invoices are usually called EHF and are sent over the Peppol network.

Sales to private individuals are not part of this requirement. If you only sell to consumers, 2027 changes nothing for you. If you sell to both private customers and businesses, it applies to the business invoices. The regulation also has some exceptions, among them businesses with a very small turnover and finance, insurance and pensions. If you are unsure whether your business is covered, check Skatteetaten’s statement or ask your accountant.

The dates that come after 2027

The requirement comes in three steps. It is worth seeing them together, because what you build now should also hold up for the next steps.

It means that a webshop which does not ask business customers for their organisation number today will have to do so by 2028 anyway. Building it in now saves you one round of changes.

What “can receive” means for you

Whether a customer can receive electronic invoices depends on whether the business is listed in the shared address register for electronic invoices. Until 2030 the requirement in practice only applies to customers who are registered there. Most accounting software looks this up for you when you create the invoice, and sends it electronically when it can.

Worth knowing: public bodies already receive electronic invoices. Small business customers are not always registered, so ask when you are unsure. Until 2030 you can also use certain other structured formats, but not PDF, for customers who can receive electronically.

It is a good idea to register your own business as a receiver too, even though the duty to receive only arrives in 2030. Then your suppliers do not have to wonder where to send the invoice.

Webshops and bookings with business customers: where to look

There are two places where this most often creates work.

The first is webshops where business customers can choose invoice, and where the webshop itself creates the invoice and sends it as a PDF by e-mail. That flow has to change, so the invoice is sent electronically to customers who can receive it.

The second is booking and ordering systems that send invoices to businesses, for example for group bookings, courses or standing agreements. Check who creates the invoice there, and whether the system can send it electronically.

At Karma Pro Beauty Store, business customers apply for a trade account with their organisation number, and the owner approves them before invoice becomes a payment option. A flow like that already has the organisation number the requirement is built on.

Whether the requirement also applies when a business customer pays by card or Vipps at checkout and gets a receipt is something we have not found a clear answer to in Skatteetaten’s statement. Clarify it with your accountant before you rebuild anything for those orders.

The simplest route: let your accounting software send the invoice

For most small businesses the simplest route is to let the accounting software create and send every business invoice. Tripletex and Fiken, the accounting systems many small Norwegian businesses use, can already send electronic invoices. If you use another program, check its settings or ask the supplier. The webshop then passes the order on, and the accounting software does the rest.

That is also how we build it ourselves. In our own connection from order to invoice we send prices including VAT and let the accounting software work out the tax. Then there is only one place doing the sums, and the shop and the accounts never disagree by a few øre. Our integration tool helps you choose the right connection between your webshop and your accounting.

What often goes wrong is that both the webshop and the accounting software send an invoice to the same customer. The customer then gets two invoices for one order. Turn off invoice sending in the shop for business customers once the accounting software takes over.

What to do before New Year

What decides the work, and whether you can do it yourself

The work depends mostly on how many places invoices are created. If you create every invoice in your accounting software today, it is often done the same day: check the settings and send a test. If the webshop or the booking system creates its own invoices, it is a small project, because the flow has to change and be tested with a real business customer.

What makes it bigger is custom fields and terms on the invoice, many business customers with different agreements, and systems that cannot talk to the accounting software today. Then a connection has to be built, and it should tell you when an invoice does not get through.

You can do a lot yourself if all invoicing already happens in the accounting software. Get help if the webshop creates invoices, if several systems send invoices, or if you are unsure which orders are covered. We help with the connection between systems under automation and integrations. Questions about how things should be recorded in the books belong with your accountant.