E-Invoicing in Norway: EHF, Peppol BIS, and the Path to Digital Invoicing
Norway brands its Peppol invoices as EHF and has one of the highest voluntary e-invoicing adoption rates in Europe. Here is how it works.
Norway has one of the most mature e-invoicing ecosystems in Europe. The country mandated electronic invoicing for government suppliers and brands its Peppol invoices under the name EHF (Elektronisk Handelsformat). Around half of all Norwegian B2B invoices are already electronic, even without a formal mandate. Here is what you need to know to invoice Norwegian clients.
What is EHF?
EHF stands for Elektronisk Handelsformat (Electronic Trading Format). It is Norway's national branding for Peppol BIS invoices. Technically, an EHF invoice is a Peppol BIS 3.0 invoice — same UBL 2.1 XML, same EN 16931 compliance. The name is different, but the format is the same.
DFO (Direktoratet for forvaltning og okonomistyring) manages Norway's Peppol Authority and maintains the EHF specifications. If you can generate a valid Peppol BIS 3.0 invoice, it qualifies as an EHF invoice in Norway.
| Format | EHF (Peppol BIS 3.0) |
| Standard | EN 16931 (UBL 2.1) |
| File type | XML |
| Peppol Authority | DFO (Direktoratet for forvaltning og okonomistyring) |
| Network | Peppol |
How Norway uses EHF and Peppol
Norway introduced mandatory e-invoicing for central government suppliers in 2012 and extended it to all public-sector suppliers in 2019. The format requirement is EHF, which maps directly to Peppol BIS 3.0.
What makes Norway stand out is the voluntary B2B adoption rate. Around 50% of all invoices exchanged between Norwegian businesses are already electronic. Major companies, banks, and accounting platforms support Peppol-based invoicing out of the box. The network effect is strong — once your trading partners are on Peppol, the cost savings make paper invoices hard to justify.
Norway uses NOK (Norwegian Krone) as its currency. Like Sweden, it is outside the eurozone, so cross-border invoicing with EU partners requires multi-currency support in the invoice XML.
Key dates for Norwegian e-invoicing
Norway has been building its e-invoicing infrastructure for over a decade.
| Date | Milestone | Affected parties |
|---|---|---|
| 2011 | EHF format first published by DFO | Early adopters |
| 2012 | B2G e-invoicing mandate for central government | Central government suppliers |
| 2019 | Transition to Peppol BIS 3.0 (EHF 3.0); B2G extended to all public sector | All public-sector suppliers |
| 2026 | No B2B mandate; ~50% voluntary adoption continues growing | All businesses (voluntary) |
Norway has not announced a B2B mandate timeline, but the high voluntary adoption rate means much of the private sector is already transitioned.
Norwegian VAT rates for invoices
Norway has three VAT rates plus an exemption. The correct rate must appear on each line item in your invoice.
| Rate | Name | Applies to |
|---|---|---|
| 25% | Standard rate (MVA) | Most goods and services |
| 15% | Reduced rate | Food and non-alcoholic beverages |
| 12% | Lower reduced rate | Passenger transport, cinema tickets, hotel accommodation |
| 0% | Zero / exempt | Healthcare, education, financial services, export of goods and services |
Why B2B adoption is so high in Norway
Norway's e-invoicing success in the private sector did not come from a mandate. It came from infrastructure. Norwegian banks integrated Peppol-based invoicing into their online banking platforms early. When businesses could send and receive structured invoices through their bank, the friction dropped enough that adoption became self-sustaining.
Accounting software sold in Norway typically includes Peppol support as a standard feature. Combined with the government mandate creating a critical mass of Peppol-registered entities, private-sector adoption followed naturally.
Norway vs. Sweden: what is different?
The two countries share many similarities — same standard VAT rate, same Peppol BIS format, similar economies. But there are differences.
- Format branding – Norway brands Peppol BIS as EHF; Sweden uses the generic Peppol BIS name with Svefaktura as the legacy format.
- B2B adoption – Norway is further ahead in voluntary B2B adoption (~50% vs. Sweden's lower rate), largely because of earlier bank integration.
- Currency – Norway uses NOK, Sweden uses SEK. Both need multi-currency handling for cross-border EU invoicing.
Read more in our Sweden e-invoicing guide
Getting started with Norwegian EHF invoices
To create an EHF (Peppol BIS) invoice for a Norwegian client:
- Enter your business details, including your company name, address, and VAT number
- Add your Norwegian client with their company name, address, and organisasjonsnummer (organization number, format: 9 digits, scheme 0192)
- Add line items with descriptions, quantities, unit prices, and the correct Norwegian VAT rate (25%, 15%, 12%, or 0%)
- NormaForm auto-selects Peppol BIS 3.0 as the format. Download the .xml file and submit it through your Peppol access point
NormaForm generates Peppol BIS 3.0 XML with correct UBL 2.1 structure, EN 16931 compliance, Norwegian Peppol endpoint identifiers, and NOK currency handling. The output is a valid EHF 3.0 invoice.