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Norway handles e-invoicing through the Peppol network. The national EHF (Elektronisk HandelsFormat) standard has fully converged with Peppol BIS Billing 3.0, which has been mandatory for all public sector suppliers since April 2019. A proposed B2B mandate targets mandatory sending by 2028 and receiving by 2030. For comprehensive information about Peppol features and capabilities, please refer to our Peppol Guide.

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FAQ

Install the Peppol app, register your supplier with their Norwegian organization number (scheme 0192), and use a workflow that generates a Peppol BIS Billing 3.0 document and sends it via the Lookup → Send actions.
No. Norway has no clearance or e-reporting requirement for invoices — they travel directly to the customer over the Peppol network. Skatteetaten only requests accounting data on demand via SAF-T during audits.
See the Norway tax regime in GOBL for tax IDs and category codes. The Peppol BIS Billing 3.0 mapping is shared across the network and comes from the eu-en16931-v2017 addon.
Both schemes identify a company by its Norwegian organization number:
  • 0192 (organization number) — This is the preferred and default scheme for Norway. It corresponds to the company’s 9-digit organization number in the Enhetsregisteret (Central Coordinating Register) at the Brønnøysund Register Centre.
  • 9908 (NO:ORGNR) — This is the legacy scheme for the same organization number, deprecated in favor of 0192. Some older ELMA registrations may still use it.
When you should use 0192: Always use 0192 as your first choice when sending invoices to Norwegian companies. This is the standard identifier and what the vast majority of Norwegian businesses are registered under.When 9908 may be needed: If you get a “receiver not found” error when sending to a Norwegian company using 0192, and you have confirmed the company exists in the Peppol Directory, check whether they are still registered under the legacy 9908 scheme.To specify the scheme when sending, include the customer’s Peppol inbox in your GOBL document:
In both schemes the code is the bare 9-digit organization number, without the NO prefix or MVA suffix used in VAT numbers.
Use the Lookup Participant ID workflow step to verify a recipient’s Peppol registration before sending. If a lookup with 0192 fails, try again with 9908.
Limited liability companies (AS), public limited companies (ASA) and branches of foreign companies must show the word “Foretaksregisteret” on their sales documents — see the invoice content requirements. Add it as a tax-scoped identity on the supplier:
The identity becomes a second PartyTaxScheme on the supplier, under scheme TAX, which is where the Peppol rule NO-R-002 looks for it. Sole traders (enkeltpersonforetak) aren’t covered by the requirement and should leave the identity out.
NO-R-002 is a warning rather than a fatal rule, so an invoice without it still reaches the recipient and no workflow step will report the omission.
Norway has four positive VAT rates. All of them are category S in Peppol — the percentage carries the distinction, not the category code.Set the percentage on the line tax and tag it with the untdid-tax-category extension:
Supplies that carry no VAT use a different category and omit the percentage:See the Norway compliance page for what each rate covers and the registration threshold.
In countries where Peppol is the standard but not mandatory, you may still need to issue an e-invoice when the recipient isn’t on the network. Both parties can agree on an alternative transfer method, but the invoice must still be EN16931 compliant.Recommended approach:
  • Set up a separate workflow that generates the XML without the send-Peppol-document step
  • Or reuse your existing workflow without the customer Peppol ID — the send step is automatically skipped
  • Fetch the generated XML and deliver it through the agreed channel, typically email
B2C invoices typically lack the structured customer information required for Peppol delivery, and most consumers don’t have inboxes. Use a conditional workflow:
  1. Add an If/Else step that checks for a customer inbox using count(customer.inboxes, true) > 0.
  2. On the false branch, generate a PDF and email it to the customer, then stop the flow.
This routes B2B invoices through Peppol while keeping a smooth path for consumers.
If a job fails with KO and receiver not found in the peppol network, treat it like an invalid email address — the recipient simply isn’t reachable on Peppol. Add the Lookup Participant ID step (ideally in a separate validation workflow run against customer data) so you catch missing IDs before generating the invoice.
No. The regime is automatically derived from the supplier’s settings, which is the recommended approach for Peppol — leave it unset on the document.
See the eu-en16931-v2017 addon for the field and validation rules Peppol BIS Billing 3.0 builds on, and the Peppol app reference for supported document types and Participant ID schemes.
More available in our Norway FAQ section

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