EHF (Electronic Handel Format) and Peppol (Pan-European Public Procurement On-Line) are two interconnected standards that define how Norwegian businesses exchange structured electronic invoices. EHF and Peppol in Norway work together, with EHF serving as the Norwegian invoice format profile and Peppol providing the international network infrastructure for transmitting these invoices. Together, they support structured B2B and B2G e-invoicing across Norway.
Norway was one of the earliest adopters of Peppol-based e-invoicing in Europe, mandating EHF invoice exchange for public sector procurement in 2012. The 2026 B2B mandate extends the same infrastructure to all registered Norwegian businesses, making EHF and Peppol knowledge essential for any business operating in the Norwegian market.
This guide covers EHF and Peppol from the ground up: what they are, how they work together, who must use them, which formats are accepted, what you need to get started, how to register and send your first Peppol invoice, and the most common mistakes Norwegian businesses make when implementing e-invoicing.
Key Takeaways
- EHF 3.0 is Norway’s national e-invoice format profile, based on the Peppol BIS Billing 3.0 standard. An EHF 3.0 invoice is a valid Peppol BIS Billing 3.0 document — the two formats are technically compatible.
- Peppol is the international four-corner network that carries EHF invoices between Norwegian businesses. Invoices travel from the sender’s access point, through the Peppol network, to the receiver’s access point, without direct connection between the two businesses.
- All Norwegian businesses registered for VAT must be capable of sending and receiving EHF invoices through Peppol from the applicable mandate deadline. Registration in the Peppol directory is required to receive invoices.
- Getting started requires: selecting a Peppol access point provider, configuring your accounting software to generate EHF XML output, registering your organization number in the Peppol directory, and testing before go-live.
- Common mistakes include using EHF 2.0 instead of EHF 3.0, failing to register for receiving (not just sending), incorrect organization number format in the Peppol endpoint ID, and skipping the test network validation.
What Are EHF and Peppol and How Do They Work?
EHF (Elektronisk Handelformat) is the Norwegian standard for structured electronic business documents. The current version, EHF 3.0, is maintained by the Norwegian Digitalisation Agency (Digitaliseringsdirektoratet) and defines the Norwegian national profile for invoices, credit notes, reminder notices, and order documents. EHF 3.0 specifies the mandatory and optional fields, the Norwegian-specific validation rules (organization number format, MVA rates), and the document structure that Norwegian businesses and public sector entities use for electronic document exchange.
Peppol is the international network and standards framework that provides the technical infrastructure for exchanging EHF and other structured business documents. Developed originally for European public procurement and now managed by OpenPeppol (an international non-profit association), Peppol defines the four-corner model for document exchange: the sender uses their access point (corner one) to transmit a document to the Peppol network (corner two to corner three), which delivers it to the receiver’s access point (corner four). Neither the sender nor the receiver connects directly to the other — all exchange is mediated through the access points. Businesses can also explore E-Invoicing Software for Every Industry in Norway to understand how EHF and Peppol integration supports different business sectors.
The Peppol directory (SMP/SML infrastructure) is the address book that makes the four-corner model work. When a Norwegian business registers with a Peppol access point, the access point creates an entry in the Peppol directory mapping the business’s Peppol participant identifier (0192:[orgnummer] for Norwegian businesses) to the access point’s endpoint address. When a sender wants to deliver an invoice to that business, their access point queries the Peppol directory to find the receiver’s access point address and routes the document there automatically.
Who Must Send EHF Through Peppol?
From the 2026 B2B mandate effective date, all Norwegian VAT-registered businesses must send and receive EHF 3.0 or Peppol BIS Billing 3.0 invoices through the Peppol network for B2B transactions. The obligation covers the full invoice cycle: issuing invoices to other Norwegian businesses in EHF format, and being registered in the Peppol directory to receive EHF invoices from Norwegian suppliers.
B2G (business-to-government) e-invoicing through Peppol has been mandatory in Norway since 2012. Norwegian public sector entities — municipalities, county authorities, state agencies, and public hospitals — have been required to accept EHF invoices since that date. Businesses supplying the Norwegian public sector that are not yet Peppol-registered should prioritize registration, as the B2G mandate predates the B2B mandate and has been in active enforcement for over a decade.
The mandate applies to invoices issued for goods and services supplied between Norwegian registered businesses. Cross-border invoices — Norwegian businesses invoicing foreign customers or receiving invoices from foreign suppliers — are subject to Norway’s B2B e-invoicing rules to the extent that the foreign party is also Peppol-registered. For transactions with suppliers or customers in non-Peppol countries, existing invoice formats continue to apply, though the Norwegian party must still issue and receive compliant EHF invoices with other Norwegian businesses. Businesses using Oracle ERP in Norway can connect their invoice workflows to support structured EHF and Peppol document exchange with Norwegian and international trading partners.
Which Invoice Formats Does Norway Accept?
Norway accepts EHF 3.0 and Peppol BIS Billing 3.0 as the two valid formats for B2B e-invoicing under the 2026 mandate. Both formats are technically equivalent — EHF 3.0 is Norway’s national profile of Peppol BIS Billing 3.0, and a document that validates against EHF 3.0 also validates against Peppol BIS Billing 3.0.
EHF 2.0, the predecessor format that was widely used for B2G invoicing in Norway before 2019, is not the recommended format for new B2B implementations. EHF 2.0 is based on an older UBL (Universal Business Language) standard and uses a different namespace than EHF 3.0. Some Norwegian public sector entities still accept EHF 2.0 for legacy B2G transactions, but new implementations should target EHF 3.0 exclusively.
| Format | Standard Basis | Norwegian Use | Recommended for New Implementations? |
|---|---|---|---|
| EHF 3.0 | Peppol BIS Billing 3.0 / UN/CEFACT CII | B2B and B2G | Yes |
| Peppol BIS Billing 3.0 | UN/CEFACT CII | B2B (cross-border Peppol) | Yes |
| EHF 2.0 | UBL 2.1 | Legacy B2G only | No |
| Not applicable | Does not satisfy the mandate | No |
What Do You Need to Start Sending EHF?
Starting EHF Peppol sending in Norway requires four components: a valid Norwegian organization number, a Peppol access point provider, accounting or ERP software that generates EHF 3.0 XML output, and registration in the Peppol directory. Each component is necessary — missing any one of them prevents compliant invoice exchange.
The organization number (orgnummer) is the nine-digit identifier assigned to every Norwegian business by the Norwegian Business Registry (Brønnøysundregistrene). It is the primary identifier in the Peppol directory for Norwegian businesses, forming the Peppol participant ID as “0192:[orgnummer]”. Businesses that have not yet registered in Norway or whose organization number is not in the Brønnøysundregistrene should complete registration before beginning Peppol implementation.
A Peppol access point provider handles the technical transmission of EHF invoices and manages the business’s registration in the Peppol directory. Access points are certified by OpenPeppol and listed in the Norwegian Peppol directory. Norwegian accounting software providers (Visma, Tripletex, Fiken, Uni Micro) bundle access point services with their software, meaning that businesses using these platforms can often enable EHF sending with a configuration change rather than a separate service procurement.
How Do You Register and Send Your First Peppol Invoice?
Registering for Peppol in Norway follows a five-step process: selecting your access point, providing your organization number and business details to the provider, having the provider create your Peppol directory entry, configuring your accounting software, and sending a test invoice before going live.
Access point registration typically takes two to five business days after providing all required information. Your access point provider creates your Peppol Service Metadata Provider (SMP) entry, which is the technical record in the Peppol directory that maps your participant ID to your access point’s address. Once this entry is live, other Peppol participants can look up your endpoint and route invoices to you.
Sending your first Peppol invoice requires generating a valid EHF 3.0 XML file from your accounting software and submitting it to your access point for transmission. Most Norwegian accounting software generates the XML automatically when you issue an invoice to a Peppol-registered customer — the software looks up the customer’s participant ID in the Peppol directory, confirms the endpoint exists, and routes the XML document to your access point for delivery. You should confirm with your access point that the first several invoices delivered successfully before treating the integration as production-ready. For businesses operating in Malaysia, e-Invoicing Software in Malaysia provides information about electronic invoicing solutions for the Malaysian market.
What Mistakes Should Businesses Avoid?
The most frequent implementation mistake is registering for sending but not for receiving. A business that can send EHF invoices but has not registered in the Peppol directory as a recipient cannot receive EHF invoices from its Norwegian suppliers. Under the 2026 mandate, the obligation covers both sending and receiving — a business that satisfies only one side of the requirement is not compliant.
Using EHF 2.0 instead of EHF 3.0 is a format error that causes invoice rejection at the access point level. Businesses migrating from legacy B2G e-invoicing systems that used EHF 2.0 should explicitly confirm with their software vendor that the upgrade to EHF 3.0 output has been completed. EHF 2.0 documents are rejected by EHF 3.0-only access points and will not be accepted under the B2B mandate.
Incorrect organization number format in the Peppol participant ID is a directory configuration error that prevents invoice delivery. The correct format for Norwegian Peppol participants is “0192:[nine-digit orgnummer]” with no spaces. An orgnummer entered with spaces or formatted as an MVA number (with “MVA” suffix) will not match the directory record and will cause routing failures. An accounting software solution can help manage organisation numbers and invoice data correctly before submitting EHF invoices through Peppol.
Conclusion
EHF and Peppol are not complex technologies once the four-corner model and the role of access points are understood. For most Norwegian businesses, EHF Peppol compliance is a configuration task in existing accounting software, not a development project. The businesses that succeed with EHF Peppol implementations are those that select a capable access point provider, verify their organization number data, test on the Peppol test network before going live, and confirm that both sending and receiving are operational before the mandate deadline. These steps, taken in sequence, convert a compliance obligation into a reliable, automated invoicing process.
Frequently Asked Questions
What is the difference between EHF and Peppol?
EHF is the Norwegian invoice format standard (the document specification). Peppol is the international network infrastructure through which EHF documents are transmitted. EHF defines what the invoice contains; Peppol defines how it is delivered.
Can I use Peppol BIS Billing 3.0 instead of EHF 3.0?
Yes. EHF 3.0 is Norway’s national profile of Peppol BIS Billing 3.0. Both are accepted under the Norwegian B2B mandate and are technically compatible. An EHF 3.0 document is a valid Peppol BIS Billing 3.0 document.
How do I find a Norwegian Peppol access point provider?
Access points certified for Norway are listed in the Norwegian Peppol directory and on the OpenPeppol website. Your accounting software provider may already offer a bundled access point service — check with them before procuring a separate provider.
What is my Peppol participant ID in Norway?
For Norwegian businesses, the Peppol participant ID is your organization number formatted as “0192:[orgnummer]”. For example, if your orgnummer is 987654321, your Peppol participant ID is 0192:987654321.
Does my customer need to be Peppol-registered for me to send them an EHF invoice?
Yes. To deliver an EHF invoice through Peppol, the recipient must be registered in the Peppol directory. If your customer is not registered, you cannot send them an EHF invoice through Peppol and will need to send a PDF or paper invoice in the interim while they complete their registration.
How long does Peppol registration take in Norway?
Registration typically takes two to five business days after providing your organization details to your access point provider. Some providers offer same-day registration for businesses with all required information ready.
What happens if my EHF invoice is rejected?
Rejected invoices are returned to your access point with an error code indicating the validation failure. Common rejection reasons include format errors (wrong EHF version), missing mandatory fields, and incorrect organization numbers. Your access point provider can help diagnose rejection reasons.
Is EHF 2.0 still accepted in Norway?
EHF 2.0 is not recommended for new implementations and is not accepted under the 2026 B2B mandate. Some legacy B2G arrangements may still accept EHF 2.0, but businesses should target EHF 3.0 for all new and migrated implementations.
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