Norway Adopts Regulation on Mandatory E-Invoicing and Digital Bookkeeping

On September 29, 2026, the Norwegian Directorate of Taxes (Skattedirektoratet) adopted amendments to the Bookkeeping Regulation that implement the changes to the Bookkeeping Act previously approved by the Norwegian Parliament. The regulation follows a consultation launched on July 1, 2025, and includes certain adjustments to the original proposals.

Implementation Timeline

• January 1, 2027 – Businesses subject to bookkeeping obligations must issue e-invoices when selling goods or services to other bookkeeping-obligated businesses and retain them in their original structured format. Until January 1, 2030, this applies only where the buyer is registered in ELMA/Peppol and able to receive e-invoices.
• January 1, 2028 – Sales documents to bookkeeping-obligated buyers must state the buyer's organization number. Sales documents must always be sent to bookkeeping-obligated buyers.
• January 1, 2030 – Businesses must be able to receive e-invoices, and bookkeeping must be carried out in an electronic accounting system. Spreadsheets and word processors will no longer be acceptable.

Approved Formats

From January 1, 2027, the approved e-invoice formats are EHF Billing, Peppol BIS Billing, EHF Self-Billing, and Peppol BIS Self-Billing, all in version 3.0 or later. Until January 1, 2030, the parties may agree to use other formats that can be issued, sent, and received in a structured electronic form suitable for automated processing, such as EDIFACT or E2B. PDF does not meet this definition and cannot be used where the buyer can receive e-invoices.

The exception from electronic accessibility for businesses with a turnover below NOK 5 million is removed from January 1, 2027.

Exemptions from the Mandate

• Businesses with an annual turnover not exceeding NOK 50,000 are exempt from the obligation to receive e-invoices and from the digital bookkeeping requirement. They must issue e-invoices only if their invoicing system supports it. The exemption ends as soon as the threshold is exceeded during the year and does not apply to businesses with full accounting obligations or those registered for VAT.
• Non-business bankruptcy estates are exempt from the digital bookkeeping and receiving obligations.
• Financial undertakings, insurance companies, and pension undertakings are exempt from the e-invoicing requirement for specified sales documentation (contract notes, account statements, and policy documents).

There’s more you should know about e-invoicing in Norway – learn more about the new and upcoming regulations.