A proposal of 5 May 2026 would make B2B e-invoicing mandatory from 1 January 2027 in EHF 3.0+ over Peppol/ELMA, and PDF by email would no longer comply. Detailed regulations and exemptions were not final on 27 September 2026. B2G via EHF has applied since 2019.
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (exemptions not final) | proposed Source: EY · 8 May 2026 · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items | proposed Source: EY · 8 May 2026 · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: Receiving in EHF 3.0+ over Peppol/ELMA, implied by the issuing proposal
B2B issuing in EHF 3.0+ via Peppol/ELMA; PDF by email will not comply
Proposal of 5 May 2026. Detailed regulations and exemptions were not final as of 27 Sep 2026.
Small-business regime: Not captured in research
Must receive e-invoices: no · Must issue e-invoices: nounverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
The 2027 mandate is a proposal and its exemptions were not final.
Post-audit (decentralised, no clearance)
Platform: Peppol / ELMA; DFØ is the Norwegian Peppol Authority
No tax-authority platform today. The proposal would route B2B invoices over Peppol, with ELMA as the address register.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| EHF 3.0+ | UBL 2.1 (Peppol BIS Billing 3.0 based) | 3.0 or later | yes | Format of the proposed 2027 mandate; PDF by email will not comply. Source: EY · 8 May 2026 · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Peppol / ELMA | Peppol | yes | Required by the proposed mandate from 1 Jan 2027. |
No accreditation · Required: no
No accreditation regime is described in the research for the proposed mandate. Source: EY · 8 May 2026 · verified 15 Oct 2026 · secondary
Receiving duty: proposed Source: EY · 8 May 2026 · verified 15 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
The research describes the issuing duty; a separate receiving duty is not stated.
Formats to produce: EHF 3.0+
Public-sector e-invoicing since law Source: VATupdate · 27 Sept 2026 · verified 15 Oct 2026 · secondary
Peppol (EHF)
Formats: EHF (Peppol BIS Billing 3.0)
EHF over Peppol since 2019.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
Retention period: 5 years Source: Lovdata · 19 Jun 2026 · verified 16 Oct 2026 · official
The period starts: End of the financial year
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.