Norway Approves Mandatory B2B E-Invoicing and Digital Bookkeeping

On June 1, 2026, the Norwegian Parliament (Stortinget) passed amendments to the Bookkeeping Act, officially introducing mandatory B2B electronic invoicing and digital bookkeeping. The requirements apply broadly to all entities subject to bookkeeping obligations, encompassing businesses liable for Norwegian income tax, wealth tax, or VAT, regardless of their place of establishment.

Phased Implementation Timeline

The new regulations are scheduled to roll out in two primary phases. While the Act will formally enter into force at a date determined by the King via royal decree – which may enact individual provisions at different times – the anticipated timeline is as follows:

• January 1, 2027: All bookkeeping-obligated businesses must begin issuing e-invoices to other businesses registered in the Electronic Recipient Register (ELMA). This target date remains provisional pending the adoption of secondary legislation.
• January 1, 2030: All businesses must be fully capable of receiving e-invoices and conducting their bookkeeping within a qualifying digital accounting system.

Digital Bookkeeping and E-Invoicing Requirements

The amended legislation mandates that businesses maintain their financial records using a compliant electronic accounting system, defined as software or digital services that enable the automated processing of e-invoices and the preparation of mandatory accounting reports and specifications. Standard spreadsheets and word processing programs will no longer be acceptable bookkeeping tools.

Additionally, invoices for the sale and purchase of goods and services must be exchanged in a structured electronic format. Upon implementation, paper documents and PDF files will no longer be valid for B2B transactions. The mandate strictly covers B2B flows and does not apply to B2C sales or cash transactions.

The legislation establishes the legal obligation to exchange e-invoices but does not specify the required technical format. Further details will be provided through regulations issued by the Norwegian Tax Administration.

During a prior public consultation, the Tax Administration proposed adopting the Elektronisk Handelsformat (EHF) as the mandatory standard. However, no final decision has been made.

Planned Exemptions

The regulatory framework outlines planned exemptions from the new mandates for specific entities, including:

• Businesses with an annual turnover below NOK 50,000 (approximately EUR 4,500)
• Financial enterprises and banks
• Insurance companies and pension funds
• Certain bankruptcy estates

Businesses operating in Norway are encouraged to monitor the release of the implementing regulations and begin assessing their digital infrastructure to ensure compliance with the upcoming 2027 issuance requirements.

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