Norway 🇳🇴

EHF (Elektronisk Handelsformat) and e-invoicing in Norway.

Overview

Aspect	Details
B2G Mandate	Required since 2012
B2B Mandate	January 1, 2027 (pending Parliament approval)
Digital Bookkeeping	January 1, 2030 (full digital accounting systems)
CIUS	EHF (Elektronisk Handelsformat, UBL-based) / Peppol BIS 3.0
Primary Scheme	0192 (Organisasjonsnummer)
Peppol Authority	DFØ (Direktoratet for forvaltning og økonomistyring)
PASR	Approved 2025-09-17

Norway - Peppol Pioneer

Norway has the highest Peppol adoption rate in the world. Nearly all businesses can receive Peppol invoices. In March 2026, the government accelerated the B2B e-invoicing mandate from 2028 to January 1, 2027.

B2B E-Invoicing Mandate (2027)

In March 2026, the Norwegian government announced mandatory B2B e-invoicing for all entities subject to bookkeeping obligations, accelerating the timeline from the originally proposed 2028 deadline.

Timeline

Date	Milestone
2012	B2G e-invoicing mandatory (EHF/Peppol BIS 3.0)
Jan 2025	Ministry of Finance tasked Tax Directorate with drafting proposal
Jun 2025	Tax Directorate published consultation document (originally proposed 2028)
Sep 2025	Norway PASR approved by OpenPeppol (PA: DFØ)
Mar 2026	Government accelerated deadline to Jan 1, 2027
Jan 1, 2027	Mandatory B2B e-invoicing for all entities with bookkeeping obligations
Jan 1, 2030	Mandatory fully digital bookkeeping systems (auto-receive/process e-invoices)

Key Details

• Format: EHF (Elektronisk Handelsformat, UBL-based) / Peppol BIS Billing 3.0
• Network: Peppol eDelivery
• Exemption: Businesses under NOK 50,000/year turnover (if not required to maintain accounting/VAT records)
• Estimated savings: 5 billion NOK/year across Norwegian businesses
• Also exploring: B2C invoicing, e-receipts, regulation of accounting software providers

Identifier Schemes

Organisasjonsnummer (0192) — Standard

The Norwegian organization number from Brønnøysund:

# Format: 9 digits
participant = {
    "scheme": "0192",
    "identifier": "123456789",
    "name": "Eksempel AS",
    "country": "NO"
}

Validation:

def validate_norwegian_org(org_nr: str) -> bool:
    """Validate Norwegian organization number."""
    if len(org_nr) != 9 or not org_nr.isdigit():
        return False
    
    # Mod 11 check digit
    weights = [3, 2, 7, 6, 5, 4, 3, 2]
    total = sum(int(d) * w for d, w in zip(org_nr[:8], weights))
    remainder = 11 - (total % 11)
    
    if remainder == 11:
        check = 0
    elif remainder == 10:
        return False  # Invalid org number
    else:
        check = remainder
    
    return int(org_nr[8]) == check

VAT Number (9908)

For cross-border invoicing:

# Format: NO + 9 digits + MVA
participant = {
    "scheme": "9908",
    "identifier": "NO123456789MVA",
    "name": "Eksempel AS",
    "country": "NO"
}

EHF Format

What is EHF?

EHF (Elektronisk Handelsformat) is Norway's national CIUS built on Peppol BIS. It's fully compatible with Peppol BIS 3.0.

CustomizationID

<!-- Standard Peppol BIS 3.0 (works for Norway) -->
<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>

<!-- Legacy EHF 3.0 (also accepted) -->
<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:difi.no:2017:ehf:postaward:g3:3.0</cbc:CustomizationID>

Norway-Specific Requirements

<Invoice>
    <!-- Norwegian seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0192">123456789</cbc:EndpointID>
            
            <!-- Norwegian VAT format -->
            <cac:PartyTaxScheme>
                <cbc:CompanyID>NO123456789MVA</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Eksempel AS</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0192">123456789</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
</Invoice>

VAT Requirements

Norwegian VAT Format

# Norwegian VAT: NO + 9 digits + MVA
def validate_norwegian_vat(vat: str) -> bool:
    if not vat.startswith("NO") or not vat.endswith("MVA"):
        return False
    number = vat[2:-3]
    if len(number) != 9:
        return False
    return validate_norwegian_org(number)

VAT Rates

Code	Rate	Description
S	25%	Standard rate
AA	15%	Reduced (food)
H	12%	Reduced (travel, cultural)
Z	0%	Zero rate (exports)
E	0%	Exempt

Example Invoice

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
    
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>NO-FAK-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:DueDate>2024-02-15</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>NOK</cbc:DocumentCurrencyCode>
    
    <!-- Order reference often expected -->
    <cac:OrderReference>
        <cbc:ID>PO-2024-001</cbc:ID>
    </cac:OrderReference>
    
    <!-- Norwegian Seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0192">123456789</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Eksempel AS</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Karl Johans gate 1</cbc:StreetName>
                <cbc:CityName>Oslo</cbc:CityName>
                <cbc:PostalZone>0154</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>NO</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>NO123456789MVA</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Eksempel AS</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0192">123456789</cbc:CompanyID>
            </cac:PartyLegalEntity>
            <cac:Contact>
                <cbc:Name>Ola Nordmann</cbc:Name>
                <cbc:ElectronicMail>faktura@eksempel.no</cbc:ElectronicMail>
            </cac:Contact>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- Norwegian Buyer -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0192">987654321</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Kunde AS</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Storgata 10</cbc:StreetName>
                <cbc:CityName>Bergen</cbc:CityName>
                <cbc:PostalZone>5003</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>NO</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Kunde AS</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    
    <!-- Norwegian bank account -->
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
        <!-- KID number (structured reference) -->
        <cbc:PaymentID>1234567890123</cbc:PaymentID>
        <cac:PayeeFinancialAccount>
            <cbc:ID>NO9386011117947</cbc:ID>
            <cbc:Name>Eksempel AS</cbc:Name>
        </cac:PayeeFinancialAccount>
    </cac:PaymentMeans>
    
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="NOK">250.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="NOK">1000.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="NOK">250.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>25</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="NOK">1000.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="NOK">1000.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="NOK">1250.00</cbc:TaxInclusiveAmount>
        <cbc:PayableAmount currencyID="NOK">1250.00</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="HUR">10</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="NOK">1000.00</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>Konsulenttjenester</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>25</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="NOK">100.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
</Invoice>

KID Number (Structured Reference)

Norwegian payments often use KID (kundeidentifikasjon):

<cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <!-- KID number for bank payment reference -->
    <cbc:PaymentID>1234567890123</cbc:PaymentID>
</cac:PaymentMeans>

KID Validation

def validate_kid(kid: str) -> bool:
    """Validate Norwegian KID using Mod10 or Mod11."""
    if not kid.isdigit() or len(kid) < 2 or len(kid) > 25:
        return False
    # Mod10 (Luhn) or Mod11 validation
    return True  # Implement based on agreed algorithm

Looking Up Norwegian Companies

# Lookup in Brønnøysundregistrene
response = requests.get(
    "https://app.goroute.ai/peppol-api/api/v1/participants/lookup",
    params={
        "scheme": "0192",
        "identifier": "123456789"
    },
    headers={"X-API-Key": "your_api_key"}
)

# Returns Peppol registration status

Government E-invoicing

Public Sector

All Norwegian public entities require EHF/Peppol invoices:

# Sending to Norwegian government
invoice = {
    "receiver": {
        "scheme": "0192",
        "identifier": "974760673"  # Example government entity
    },
    "buyer_reference": "REQUIRED-123"  # Always required for B2G
}

Altinn

Some government interactions go through Altinn, but invoicing uses Peppol.

Resources

• DFØ - Norwegian Peppol Authority
• DFØ - EHF Post-Award G3 Specifications
• Brønnøysundregistrene
• DFØ Member Onboarding
• EHF Validator

Next Steps

• Singapore Guide
• Registration
• Validation