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🇳🇴 Norway - Invoicing Specifications (EHF / Peppol)

Status: 🟡 Voluntary B2B (De facto standard) | 🟢 Mandatory B2G Authority: DFØ (Norwegian Agency for Public and Financial Management) Standard: EHF Billing 3.0 (Peppol BIS 3.0)

1. Context & Roadmap

Norway is a mature e-invoicing market. While B2B is technically "voluntary" in 2026, most companies expect EHF invoices.

DateScopeObligation
ActiveB2GMandatory emission for all suppliers to public entities.
ActiveB2BVoluntary, but dominant. Sending PDF is considered unprofessional.
~2028B2BProposed legal mandate for all B2B transactions.

2. Technical Workflow (ELMA & Peppol)

The Norwegian ecosystem relies entirely on Peppol. The key component is the ELMA registry (The Norwegian SMP).

sequenceDiagram
    participant S as Invoicerr
    participant ELMA as ELMA (Directory)
    participant AP as Access Point
    participant R as Receiver
    
    Note over S: 1. Lookup
    S->>ELMA: Query ID 0192:[OrgNum]
    ELMA-->>S: Found? Supports EHF 3.0?
    
    alt Receiver Found
        Note over S: 2. Send EHF
        S->>AP: Send XML (EHF 3.0)
        AP->>R: Route via Peppol
    else Receiver Not Found
        Note over S: Fallback
        S->>R: Send PDF via Email
    end

🧱 Key Components

  1. EHF Billing 3.0: The local name for Peppol BIS 3.0. Technologically identical to the EU standard UBL.
  2. ELMA: The national directory where companies register to receive invoices. Invoicerr must check this before sending.
  3. KID (Customer ID): A structured payment reference (like OCS in Belgium). Critical for bank reconciliation.

3. Data Standards & Identifiers

A. Identifiers (ICD 0192)

  • Organization Number: 9 digits (e.g., 991825827).
  • Peppol Scheme: 0192.
  • Warning: Do not use 9908 (Deprecated).
  • Correct Endpoint ID: 0192:991825827.

B. Critical Fields

  • VAT ID format: NO + 9 digits + MVA (e.g., NO991825827MVA).
  • Payment Reference: Map the KID number to cbc:PaymentID.
  • Buyer Reference: Mandatory for B2G. Usually a user ID or PO number (Deres ref).

4. Implementation Checklist

  • Peppol Strategy: Use the standard Peppol engine. No custom XML needed (EHF = BIS 3.0).
  • Prefix Logic: Hardcode the 0192 prefix for Norwegian clients in the Peppol address builder.
  • ELMA Lookup: Implement a "Check capability" button or background job to query the directory.
  • KID Field: Add a specific "KID" input field for invoices to Norway, mapping to the Payment ID tag.

5. Resources