Norway's EHF mandate: what Shopify sellers need by 2027
Last updated 5 October 2026 · dates and requirements checked against primary sources on 5 October 2026
Norway is not in the EU, and until recently that meant no B2B e-invoicing deadline either. That changed on 19 June 2026, when the Storting passed a law requiring structured electronic invoices between Norwegian businesses. The sending obligation starts 1 January 2027, the same year Germany's first wave lands. The format is EHF, Norway's own name for a document Zeppol already generates: Peppol BIS Billing 3.0.
The short version
Where the obligation comes from
The rule is a one-sentence amendment to the Norwegian Bookkeeping Act (bokføringsloven), added by Lov 2026-06-19-39 and quoting directly from Lovdata's text of it: "Dokumentasjon for salg av varer og tjenester til andre bokføringspliktige skal utstedes i elektronisk fakturaformat": documentation for the sale of goods and services to other bookkeeping-obligated parties must be issued in electronic invoice format. The same section's fourth paragraph leaves the fine print to the Ministry: it can set further format requirements by regulation and can grant exemptions by regulation or individual decision. No turnover threshold is written into the statute itself, so treat any specific exemption figure you see elsewhere as unconfirmed until a regulation fixes it.
The timeline sits in the government bill the law implements, Prop. 44 L (2025 to 2026): the sending obligation for bookkeeping-obligated entities from 1 January 2027, and a digital accounting system able to receive e-invoices automatically required from 1 January 2030. Three independent Norwegian professional-advisory sources (PwC Norway, Deloitte Norway and Revisorforeningen, the institute of chartered auditors) corroborate both dates and describe the 2027 date as an acceleration from an originally proposed 2028, following a government letter to Skatteetaten in March 2026.
One EU-run resource is already out of date on this: the European Commission's own 2024 country sheet on Norway states plainly that "there are no current plans to introduce mandatory eInvoicing for Business-to-Business transactions". That was accurate in 2024. It stopped being accurate on 19 June 2026, and the factsheet has not caught up.
Who is in scope
The law attaches to the seller's bookkeeping obligation under Norwegian law, not to nationality. A business is "bokføringspliktig" if Norwegian law requires it to keep accounts: ordinarily true of a company established in Norway, and also true of a foreign business whose activity in Norway creates the same duty. Being merely VAT-registered in Norway without that duty is a different question the statute does not answer directly; if your situation is not a clean "yes" or "no", this is exactly the kind of edge case the fourth-paragraph exemption power exists to sort out, and it has not been exercised yet.
In substance, the mandate governs domestic Norwegian B2B: a bookkeeping-obligated seller invoicing another bookkeeping-obligated buyer, both inside the scope of Norwegian bookkeeping law. A consumer sale (B2C) is outside it, the same shape as every other mandate on this site.
EHF is Peppol, with a Norwegian name
Norway did not invent a rival format. EHF (Elektronisk Handelsformat) 3.0 is Norway's Core Invoice Usage Specification of EN 16931, built on the same UBL document as Peppol BIS Billing 3.0 and carried over the Peppol network. Several independent sources (EY, BDO, and Peppol access-point vendors describing the Norwegian market) describe EHF 3.0 as fully aligned with, rather than separate from, Peppol BIS Billing 3.0: the same underlying grammar as Germany's XRechnung and the Dutch NLCIUS profile, wearing a Norwegian label.
This is not new ground for Norway. Peppol e-invoicing has been mandatory for suppliers to Norwegian public authorities since 2 April 2019, confirmed directly from the European Commission's own Norway country sheet. If you already invoice a Norwegian public body, you have been doing a version of this for years; 2027 extends the same requirement to Norwegian business buyers.
Norwegian Peppol IDs: organisation number, scheme 0192
Norway does not address businesses on Peppol by VAT number. The identifier is the organisation number issued by the Central Coordinating Register for Legal Entities (Enhetsregisteret, at the Brønnøysund Register Centre), carried under scheme 0192. An older scheme, 9908, is deprecated in favour of it. Practically: capture the buyer's 9-digit Norwegian organisation number at checkout, not a VAT number, and verify it at brreg.no before you rely on it.
What this means for a Shopify store
Here is the honest part. Shopify's order confirmation is not an e-invoice and cannot become one on its own: no EN 16931 / Peppol BIS UBL, no organisation-number addressing, no Access Point connection. Serving Norwegian B2B buyers properly needs a layer that collects the organisation number, builds EN 16931-valid UBL in the right currency, and sends it over a certified Access Point.
Zeppol does not support Norway today, and it is honest to say so. Our own country-by-country build order explains why: Zeppol issues invoices in euro and blocks anything else for review rather than guessing at the rounding, which rules out a krone-denominated store until multi-currency ships. Norway adds two problems on top of that once multi-currency arrives: there is no Norwegian VIES-equivalent to validate a VAT number against, because Norway sits outside the EU VAT system, and Norway is not yet in the country list our eligibility gate uses, so Norwegian sellers are currently classified as exporting and left alone rather than mishandled. The new 2027 deadline has not moved Norway earlier in that order, because the blocker it is waiting on is unchanged. The full reasoning, and where Norway sits relative to Finland, Denmark and Sweden, is on country coverage.
Currency, VAT rates and the EU VAT boundary
A Norwegian domestic invoice is denominated in Norwegian krone (NOK), not euro. Norway's standard VAT (merverdiavgift, MVA) rate is 25%, with reduced rates of 15% on food and water supply and 12% on passenger transport, hotel accommodation and cultural and sporting admission. A store mixing rates has to get the split right per line.
One difference from every EU country page on this site: Norway is not in the EU VAT area, so it has no VIES entry and the intra-EU reverse-charge mechanism this site describes for EU buyers does not apply to a Norwegian one in the same way. A sale from an EU seller into Norway is an export under EU VAT rules; what happens on the Norwegian side (ordinary MVA registration, or the VOEC scheme for low-value consignments) is a different, Norway-specific question this page is not the place to answer. The EHF mandate itself governs domestic Norwegian B2B invoicing between two bookkeeping-obligated Norwegian parties, which is the narrower and more immediate case.
Where Norway sits in the European picture
Norway is in the European Economic Area, not the European Union, so it sits outside the EU e-invoicing mandate table, which covers the 27 member states and not Norway. That is a scope note, not a technical one: the format underneath is the same Peppol BIS Billing 3.0 grammar as Belgium's live mandate and Germany's 2027 one, and the same family as the Netherlands' voluntary Peppol market. One capability, EN 16931 invoices delivered over Peppol, reaches all four; Norway is simply the one the EU's own tracking does not cover and the one with the extra currency and identifier differences described above.
Norway is one data point in a wider shift. The EU e-invoicing mandate table covers the 27 member states this one does not.
Frequently asked questions
Is e-invoicing mandatory in Norway?
From 1 January 2027, yes, for domestic B2B. A law passed by the Storting on 19 June 2026 (Lov 2026-06-19-39) requires bookkeeping-obligated businesses to issue electronic invoices to other bookkeeping-obligated businesses. A digital accounting system able to receive e-invoices automatically is required from 1 January 2030. Before 2027, B2B e-invoicing in Norway is not mandated, though it has been mandatory for suppliers to Norwegian public authorities since 2 April 2019.
Is Norway covered by an EU e-invoicing directive?
No. Norway is in the European Economic Area, not the European Union, and this is a Norwegian national law (an amendment to the Bookkeeping Act), not an EU directive. The format it requires, EHF, happens to be built on the same European standard, EN 16931, that EU mandates use.
What is EHF?
Elektronisk Handelsformat, Norway's own name for its national profile of EN 16931. EHF 3.0 is described by multiple independent sources as fully aligned with Peppol BIS Billing 3.0, the same UBL document Zeppol generates for Germany and Belgium. It is not a separate format to learn.
What is a Norwegian Peppol ID?
The 9-digit organisation number issued by the Brønnøysund Register Centre (Enhetsregisteret), carried under Peppol scheme 0192. Norway addresses businesses by organisation number, not VAT number, unlike most EU countries on this site.
Does Zeppol support Norway?
Not yet. Zeppol issues invoices in euro today and blocks other currencies for review rather than guess at the rounding, which rules out a krone-denominated store. Norway also has no VIES-equivalent VAT check and is not yet in Zeppol's country eligibility gate. The 2027 deadline has not changed that build order; the full reasoning is on country coverage.
Who is exempt?
B2C sales are outside the mandate entirely. On the business side, the statute leaves exemptions to future regulation or individual decision rather than fixing a threshold itself, so no specific carve-out is settled law yet. Treat any turnover figure you see quoted elsewhere as unconfirmed until a regulation sets it.
This guide is general information for Shopify merchants, not legal or tax advice. The law and timeline were checked directly against Lovdata's text of Lov 2026-06-19-39 and against three independent Norwegian professional-advisory summaries of Prop. 44 L (2025 to 2026) on 5 October 2026. The EHF/Peppol equivalence and the 2019 public-sector mandate were checked against the European Commission's own Norway eInvoicing country sheet. Mandates, exemptions and thresholds change; confirm your own obligations with a qualified Norwegian adviser.
E-invoices from your Shopify B2B orders
Zeppol turns every B2B order into an EN 16931 document, checks it against the EU and the German rules, and sends it over Peppol or by email. Join the list and I'll be in touch before the deadline.