The Norwegian parliament has decided that businesses subject to bookkeeping duties must send electronic invoices (EHF) to business customers registered in the ELMA registry, from 1 January 2027. Here is what has actually been decided, what it means for a guesthouse, and what you do not need to worry about.
Invoices to business customers: corporate stays, courses and groups, travel agencies and other businesses. Such invoices must be sent as EHF from 1 January 2027 when the customer is subject to bookkeeping duties and registered in the ELMA registry.
Ordinary guest invoices to private individuals. The law does not touch consumer sales, so the checkout invoice for a holiday guest is entirely unchanged.
EHF has been mandatory toward public buyers (state and municipalities) since 2019. If you invoice the municipality for accommodation today, the requirement already applies.
The duty sits on your business, not on your software. The law places no requirements on your booking system, and you can comply by sending EHF from your accounting system, for example Fiken.
In practice that means manual double work: the invoice exists in the booking system, and then it must be re-entered and sent again from the accounting system. That is the work Gjestly is set to remove.
The EHF and accounting package is coming soon as an add-on package. Price on request. We will not put a date on it until we are close enough to keep it.
And our own invoice to you? The Gjestly subscription invoice specifies 25 % VAT, and will be sent as EHF to ELMA-registered business customers when the 2027 requirement takes effect.
The EHF package arrives before the law requires it.
No. The requirement applies only to invoices to other businesses subject to bookkeeping duties. Consumer sales are explicitly exempt, so guest invoices to private individuals are unchanged.
No. The law places requirements on your business, not on the software. You can comply through your accounting system. A booking system that sends EHF directly saves you the double work, but that is a choice, not a legal requirement.
EHF (electronic trade format) is the Norwegian e-invoicing standard, based on the European Peppol network. An EHF invoice travels machine-to-machine between systems instead of as a PDF by email. The technical format requirements are set in regulations.
Your invoices to ELMA-registered businesses subject to bookkeeping duties must be sent as EHF from 1 January 2027 regardless, and without an integration that means manual entry in the accounting system for every business invoice. Setting this up well in advance is cheaper than doing it in December.
Sources: Lovvedtak 52 (2025 to 2026), Prop. 44 L (2025 to 2026), regjeringen.no. Last reviewed July 2026. This is a guide, not legal advice, and the references have not been verified by a lawyer.
