Norway has made the decision. In June 2026 the Storting adopted changes to the Bookkeeping Act that make e-invoicing between businesses compulsory. For accounting firms this is good news, because more invoices will arrive as structured data. It doesn't mean every supplier invoice will, though, and the gap matters for planning.
Dates and rules below come from the Ministry of Finance and Revisorforeningen as of October 2026. The format regulation hasn't been published yet, so check the Tax Administration's (Skatteetaten's) pages before you advise a client.
The timeline
| Date | What applies |
|---|---|
| Since 2019 | Public-sector buyers require EHF invoices from their suppliers |
| 1 January 2027 | Businesses with a bookkeeping obligation must send e-invoices to each other |
| 1 January 2030 | The same businesses must be able to receive e-invoices and keep books in a digital system |
The law is format-neutral on paper. The format rules will be set by regulation, and the consultation draft proposed EHF, the Norwegian format built on Peppol BIS Billing 3.0. A PDF attached to an email is not an e-invoice under the new rules.
What changes for accounting firms
From 2027 nearly every client becomes a sender. Revisorforeningen points out that practically every business has at least one customer it must e-invoice from 1 January 2027. That puts three questions on your client checklist:
- Can their invoicing system send EHF today, and is it switched on?
- Who owns that system? In-house or foreign-controlled systems are the ones most likely to be late.
- How many systems issue invoices? Webshops, specialist tools and group systems each need checking.
Auditors will also be watching: failing to send e-invoices is a breach of the bookkeeping rules.
What will still arrive as PDFs
The sending duty applies to businesses with a Norwegian bookkeeping obligation, and, as Revisorforeningen describes it, to invoices for recipients registered in the ELMA address register. That leaves several streams outside the structured channel:
- Foreign suppliers. A German SaaS vendor, a Swedish wholesaler or a Chinese manufacturer has no Norwegian bookkeeping duty. Their invoices keep arriving as PDFs, often in another language and currency.
- Recipients not yet registered to receive. The receiving duty only arrives in 2030. Until a client is set up to receive EHF, suppliers have no structured address to send to.
- Exempted senders. The draft regulation exempted, among others, very small sole proprietors and bankruptcy estates without activity. The final list is still pending.
- Everything outside B2B invoices. Receipts, card purchases, consumer and cash sales, and delivery notes all fall outside the mandate.
- Bank statements. E-invoicing doesn't touch reconciliation. Payments still have to be matched to the invoices they settle.
For a firm with fifty clients, that remainder is not small. Clients with many foreign suppliers, such as webshops, importers and tech companies, may see most of their purchase invoices stay as PDFs well past 2027.
How to plan for both streams
- Register clients to receive EHF early. You don't need to wait for 2030. The sooner a client is in ELMA, the more domestic invoices arrive structured.
- Map each client's suppliers. Split them into domestic and foreign so you know the size of the PDF stream per client.
- Give the PDF stream its own workflow. One inbox per client, read automatically, reviewed by a person, posted to the books.
- Keep reconciliation in the same flow. The invoices you capture are the ones the bank payments must match.
Where Invoreg fits
Invoreg doesn't replace your EHF access point. Structured invoices should flow through your accounting system as intended. Invoreg handles the rest.
It reads PDF, scanned and photographed invoices line by line, records the supplier's VAT number and currency, and flags anything it isn't sure about for review. It also reads bank statements and matches each payment to the invoices it settles. Every client company keeps its own queue, and nothing is posted until a person approves it.
On accounting systems, the live connector today is Zoho Books. If your clients run Tripletex, Fiken, PowerOffice Go or Visma, tell us which one. We either produce the import file your system already accepts, usually within a few days, or build an API connector in one to three weeks. See the connectors page for the current list.
To check other countries' dates, use our e-invoicing deadlines tracker. Or send us a handful of last month's foreign supplier invoices and a bank statement, and we'll run them in a demo.