Norway Proposes Gradual Rollout of Mandatory E-Invoicing and Digital Bookkeeping for B2B Transactions
The Norwegian Ministry of Finance has released a consultation note proposing a phased introduction of mandatory electronic invoicing and digital bookkeeping for businesses with accounting obligations in Norway. The proposed reform is scheduled to begin in 2028 and aims to modernize financial processes, enhance tax compliance, and ensure consistency with EU digital standards.
Key Elements of the Proposal
In a consultation note published on July 1, 2025, the Ministry outlined plans to implement two primary requirements:
- Mandatory digital bookkeeping
- Mandatory B2B electronic invoicing
These obligations would apply to all entities subject to Norwegian accounting rules, including both Norwegian and foreign businesses operating under such requirements. Foreign companies not required to maintain Norwegian accounts may opt to issue e-invoices voluntarily. The obligation will not apply to export transactions where Norwegian companies invoice foreign customers.
E-Invoicing Format and Technical Requirements
The Ministry proposes EHF version 3.0 as the required e-invoicing standard. It is based on Peppol BIS and complies with the European Norm EN 16931. Businesses falling under the mandate would need to register with ELMA, Norway’s national e-invoicing directory, to ensure proper invoice exchange.
Implementation Timeline
- January 1, 2028: Obligation to send e-invoices begins for all in-scope entities.
- January 1, 2030: Obligation to receive e-invoices and to maintain digital bookkeeping goes into effect.
Exemptions and Special Provisions
Certain categories are proposed for exemption or partial relief:
- Sole proprietorships with no accounting obligation and annual turnover below NOK 50,000 would be exempt from receiving e-invoices and would only be required to send them if their system supports it
- Bankruptcy estates
- B2C and cash sales transactions
- Financial institutions, insurance providers, and pension funds may be subject to special provisions
Public Consultation and Feedback
Stakeholders are invited to submit feedback on the proposal via the Norwegian government’s official website by October 31, 2025. The Ministry particularly encourages input from designated consultation bodies to guide the next stages of regulatory development.
Next Steps
The Ministry stresses that a phased approach is essential to give businesses sufficient time to adapt to the new obligations. Non-compliance may result in sanctions; however, full details are to be addressed in subsequent regulations.
This proposal is part of Norway’s broader effort to enhance efficiency, strengthen fiscal transparency, and align national practices with the EU's ViDA (VAT in the Digital Age) initiative for digital reporting and control.
There’s more you should know about e-invoicing in Norway – learn more about the new and upcoming regulations.
