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Norway
EuropeMandatory
Norway is one of Europe's pioneering countries implementing B2G e-invoicing mandate via EHF (Elektronisk Handelsformat) and Peppol network.
Legal Framework
Legal Basis
Governed by Bokføringsloven (Accounting Act) and Difi/Digitaliseringsdirektoratet regulations.
Key Regulations
- B2G mandate: E-invoicing mandatory to public sector since 2012
- EHF format: Norwegian national e-invoice standard
- Peppol network: Transmission infrastructure
- Managed by Digitaliseringsdirektoratet
Technical Requirements
Technical Requirements
Format
- EHF 3.0: UBL 2.1 profile aligned with Peppol BIS 3.0
- EN 16931 compliant XML
Transmission
- Via Peppol network through Access Point
- AS4 protocol
Validation
- EHF/Peppol Schematron rules
- Automatic format and content checks
Document Types
- EHF 3.0
- Peppol BIS 3.0
Key Dates
2012-07-01
B2G e-invoice mandate
2019-04-01
EHF 3.0 (Peppol BIS 3.0) transition
TaxTen Service
TaxTen provides e-invoice sending services in EHF format to Norwegian public institutions via Peppol network.
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