Norway e-Invoicing 2027: EHF, Peppol, ELMA and SAF-T Explained

Norway’s e-Invoicing requirements are evolving, and companies need to understand how e-Invoicing, VAT reporting and SAF-T fit together.

In this video, we break down the key compliance processes businesses operating in Norway should keep track of, and explain the difference between:

• EHF: the structured e-Invoice format used in Norway
• Peppol: the network used to exchange e-Invoices
• ELMA: Norway’s participant and service metadata registry
• VAT reporting: the periodic declaration submitted to the Norwegian Tax Administration
• SAF-T: the standard audit file required when requested, usually during an audit

The video also explains what changes from January 1, 2027, when covered businesses will need to send structured e-Invoices to other bookkeeping-obligated businesses registered in ELMA, and why PDF invoices by email will no longer be enough for certain transactions.

From 2030, requirements are expected to expand further to digital bookkeeping and the ability to receive electronic invoices.

If your company operates in Norway, now is the time to review your invoicing setup and prepare for upcoming e-Invoicing, VAT reporting and digital compliance obligations.

EDICOM helps businesses manage e-Invoicing, VAT reporting and other digital requirements through a single platform, so each new mandate does not become a separate project.