EHF sounds technical. It really isn't — at least not for you if you're using a Norwegian accounting system. But if you invoice municipalities, county authorities or government agencies, it's no longer optional. And in two years it'll be mandatory for every Norwegian business.

In short

  • EHF (Norway's Electronic Invoice Format, Elektronisk handelsformat) is the Norwegian standard for structured invoices sent over the Peppol network.
  • Since 2019, EHF has been mandatory for all invoices to the public sector (B2G) in procurements regulated by the Public Procurement Act (anskaffelsesloven) (FOR 2019-04-01-444).
  • From 1 January 2027, EHF will also become mandatory for all B2B invoices between Norwegian businesses.
  • Most Norwegian accounting systems send EHF automatically — you don't have to do anything technical.

What are EHF and Peppol?

EHF — Elektronisk handelsformat — is the Norwegian term for a structured, machine-readable invoice sent digitally. In practice, EHF is implemented to the European e-invoicing standard EN 16931, in the Peppol BIS Billing 3.0 format.

Peppol is the European network that carries EHF invoices. It works much like email: you send an invoice from your accounting system, it passes through an "access point" provider, across the Peppol network, to the recipient's system — automatically and without manual handling.

The difference from a PDF invoice over email: someone has to key the PDF invoice in manually at the recipient's end. The EHF invoice is read automatically by the recipient's accounting system. That saves time for both parties and reduces invoice-handling errors.

Who has to send EHF today?

Since 2019, all suppliers to the public sector have been required to send invoices electronically in EHF format for procurements covered by the regulations (FOR 2019-04-01-444) (Logiq, 2025). In practice this means: if you invoice the municipality for a plumbing job above the threshold values in the Public Procurement Act (anskaffelsesloven), you have to send EHF.

Many public-sector clients require EHF as part of the contract terms — regardless of whether it's technically a regulatory requirement for the specific job. Always check the tender and contract documents.

What happens from 2027?

On 17 March 2026, the government tabled a bill on mandatory e-invoicing between all Norwegian businesses (B2B) from 1 January 2027 (PwC, 2026). That means the EHF requirement is no longer limited to the public sector — every business that trades with another business will have to use structured e-invoices.

An exception is planned for sole proprietorships (enkeltpersonforetak) with no bookkeeping obligation and turnover below NOK 50,000 per year.

From 1 January 2030, all enterprises with a bookkeeping obligation must also be able to receive e-invoices automatically.

Do I have to do anything technical?

For most trades businesses: no. Tripletex, Visma, Fiken, PowerOffice and most Norwegian accounting systems are already connected to the Peppol network. You don't need to buy extra software or set anything up yourself.

What you do need to do:

  1. Check that your accounting system supports EHF sending. All the systems mentioned do; confirm with your provider if you're unsure.
  2. Register in ELMA. ELMA is the Norwegian electronic recipient-address register. Recipients of EHF have to be registered there. Most accounting systems register you automatically. If you're not registered, you can do it through your provider.
  3. Use the organisation number as the invoice address. EHF invoices are addressed using the recipient's organisation number, not an email address.

What should the invoice contain?

EHF is a format, not an exhaustive list of legal requirements. The Norwegian legal requirements for invoice completeness follow the Bookkeeping Act (bokføringsloven) and the VAT Act (merverdiavgiftsloven), and apply regardless of whether the invoice is sent as EHF or PDF:

  • Date of issue
  • Invoice number (sequential numbering)
  • Seller's name, address and organisation number
  • Buyer's name and address
  • Description of the service and quantity
  • Price, VAT rate and VAT amount
  • Due date and payment terms

EHF ensures these fields are transferred in a structured way — the recipient doesn't have to interpret what's what.

EHF and invoicing per work order

For trades businesses where the invoice is based on registered hours and materials per job, the most important precondition is that the time registration and materials list are recorded correctly. EHF is only the transport mechanism — what it sends is what you've entered in the invoice draft.

A good order-management system where the technician records hours and materials per job (see Digital work order: from quote to invoice) gives you an invoice draft that's ready for EHF sending without manual copying.

Frequently asked questions

What happens if I send a PDF invoice to a public recipient that requires EHF?

The recipient can reject the invoice and ask you to resubmit in the correct format. That delays payment and is unnecessary friction. Always check the contract terms for public-sector jobs.

Does it cost extra to send EHF?

Usually not — most Norwegian accounting systems include Peppol/EHF sending in the subscription. Some access-point providers have volume-based pricing, but for SMBs the cost is typically included.

Can I send EHF to private customers?

Yes, if they're registered in ELMA and can receive EHF. Private consumers can't. For the consumer market, PDF invoices over email normally still apply until any new rules are extended.

Summary

EHF has been mandatory for invoices to the public sector since 2019, and from 2027 it will be mandatory for all B2B invoices in Norway. You probably don't need to do anything technical — check that your accounting system supports it and that you're registered in ELMA. The invoice content is governed by the Bookkeeping Act (bokføringsloven) and the VAT Act (merverdiavgiftsloven); EHF is only the structured transport form. The most important thing for invoicing per job is that the hours and materials are recorded correctly in the work order.

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