---
title: "Norway — EHF, Peppol BIS & SAF-T"
description: "Norway e-invoicing: EHF B2G universal since 2012, SAF-T reporting universal, Peppol BIS via DFØ. No B2B mandate yet — Skatteetaten consultation underway."
canonical: "https://docs.get-flowie.com/compliance/no"
source: "https://docs.get-flowie.com/compliance/no.html"
---

# Norway — EHF, Peppol BIS & SAF-T

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)](<https://www.skatteetaten.no>). _Facts last refreshed: 2026-07-13._

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](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108905/eInvoicing+in+Norway>) — Pan-EU reference factsheet.
  * [OpenPeppol · Norway profile](<https://peppol.org/learn-more/country-profiles/norway/>) — Authoritative Peppol facts.
  * [DFØ · Peppol Authority page](<https://www.anskaffelser.no/english/e-procurement/norwegian-agency-public-and-financial-management-dfo-peppol-authority>) — Norwegian Peppol Authority.
  * [Anskaffelser.dev · EHF Billing 3.0 spec](<https://anskaffelser.dev/postaward/g3/spec/current/billing-3.0/norway/>) — Official EHF national CIUS specification.
  * [ELMA · Norwegian SMP registry](<https://hotell.difi.no/?dataset=elma/participants>) — Peppol SMP registry of receivers.



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

  * [Logiq · Norway e-invoicing guide](<https://www.logiqconnect.com/resources/insights/how-to-succeed-with-electronic-invoicing-in-norway>) — Industry tracker — EHF / Peppol BIS.