Compliance · 🇳🇴 Norway Live mandate

Norway — EHF, Peppol BIS & SAF-T

EHF/Peppol BIS B2G universal since 2012 · SAF-T universal — regulator: Skatteetaten (Norwegian Tax Administration). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Norway has a B2G mandate since 2012 via EHF (Elektronisk handelsformat — a Norwegian Peppol BIS profile).
SAF-T reporting universal on demand by Skatteetaten — every taxpayer must produce SAF-T NO XML when audited.
No B2B mandate; Skatteetaten consultation underway (target 2027).
Norway is a full Peppol Authority via DFØ (Direktoratet for forvaltning og økonomistyring).

Deadlines

Date	Who	What
2012-07-01	Central government	EHF mandatory for B2G suppliers.
2019-04-01	All public authorities	EHF/Peppol BIS universal.
2020-01-01	All taxpayers	SAF-T NO on-demand obligation.
≥ 2027	B2B mandate (consultation)	Skatteetaten reviewing options.

Background

Norway is, despite not being an EU member, one of the most Peppol-mature countries in Europe. EHF was the first widely-deployed Peppol BIS profile and remains the strategic format. DFØ runs the national Peppol authority; Skatteetaten the tax side.

Format profile

Peppol BIS 3.0 / EHF; no other format relevant.
SAF-T NO XML on tax-authority demand.
Norwegian org. number: 9 digits.

Required fields

seller.orgNumberstringrequired

Norwegian org. number (9 digits).

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
DFØ (national Peppol authority)	`0192:NO-<orgnr>`	https://dfo.no

Norwegian public buyers identified by org. number via Peppol scheme 0192.

B2B reporting / clearance

No central B2B reporting hub — pure transmission only.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

What you want to test	How
NO B2G happy path	Sender `0192:910000001`, recipient `0192:980000001`.

FAQ

Is EHF different from Peppol BIS?

EHF 3.0 is structurally a Peppol BIS 3.0 profile with Norwegian extensions. Practically, you send Peppol BIS; Flowie selects the EHF subset when the recipient is Norwegian.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Norway — Pan-EU reference factsheet.
OpenPeppol · Norway profile — Authoritative Peppol facts.
DFØ · Peppol Authority page — Norwegian Peppol Authority.
Anskaffelser.dev · EHF Billing 3.0 spec — Official EHF national CIUS specification.
ELMA · Norwegian SMP registry — Peppol SMP registry of receivers.

Industry analyses (vendor trackers — useful for cross-referencing):

Logiq · Norway e-invoicing guide — Industry tracker — EHF / Peppol BIS.