Norway Accelerates Mandatory B2B E-Invoicing and Digital Bookkeeping Timeline
On March 16, 2026, the Norwegian government announced plans to accelerate its transition to a fully digital tax and accounting framework. Following a consultation note published on June 20, 2025, the Ministry of Finance confirmed that a legislative proposal will soon be presented to Parliament. The upcoming bill brings the initial deadline forward by one year, mandating electronic invoicing for B2B transactions starting in 2027, followed by a broader digital bookkeeping requirement in 2030.
Implementation Timeline
The transition to mandatory digital compliance will occur in two primary phases:
- January 1, 2027: Mandatory structured B2B e-invoicing for all entities subject to bookkeeping obligations.
- January 1, 2030: Mandatory implementation of digital bookkeeping systems capable of automatically receiving and processing e-invoices.
To reduce the burden on micro-entities, the proposal includes a planned exemption for businesses with a turnover below NOK 50,000 (approximately EUR 4,500) that are not otherwise required to maintain accounts or submit VAT returns.
Technical Standards and Compliance Impact
The mandate is designed to drive productivity while significantly enhancing tax control through standardized transaction data and end-to-end audit trails.
Norway’s new B2B requirements will build upon its existing digital infrastructure and its full adoption of the European e-invoicing standard (EN 16931). The government has proposed establishing the UBL-based EHF (Elektronisk Handelsformat) as the mandatory format for domestic exchanges, while continuing to utilize the Peppol BIS 3.0 standard for cross-border transactions.
This legislative push strategically aligns Norway with the broader European digitalization trend, anticipating the EU’s upcoming VAT in the Digital Age (ViDA) B2B mandates set for July 2030.
Next Steps and Future Digitalization
The Ministry of Finance has formally instructed the Directorate of Taxes (Skattedirektoratet) to draft the necessary regulatory amendments to support the legislative bill. This mandate includes defining detailed rules for approved invoice formats, electronic bookkeeping systems, and the specific criteria for small-business exemptions or postponements.
Additionally, the tax authority has been tasked with conducting a broader review of future compliance measures. By December 15, 2026, Skattedirektoratet must consult with relevant stakeholders and report on the feasibility of extending digital requirements to other areas, specifically exploring the possible introduction of mandatory e-invoicing for B2C transactions, digital receipt (e-receipt) requirements, and potential regulatory frameworks governing accounting software providers.
There’s more you should know about e-invoicing in Norway – learn more about the new and upcoming regulations.
