Norway’s Tax Administration has published a proposal to introduce mandatory B2B e-invoicing and digital bookkeeping for businesses with bookkeeping obligations. The proposal, currently under public consultation, is intended to modernize financial processes and enhance automation across the private sector.

Timeline

• 1 January 2028: Businesses will be required to issue e-invoices for B2B transactions.
• 1 January 2030: Requirements expand to include receiving e-invoices and maintaining digital bookkeeping systems.

The consultation remains open until 31 October 2025, after which final legislative decisions will be made.

Impact

This proposal represents a major shift in how Norwegian businesses handle invoicing and accounting:

• Applies to all businesses with bookkeeping obligations, with limited exemptions for small sole proprietorships and specific entities (e.g., bankruptcy estates).
• Excludes B2C and cash sales from the e-invoicing mandate.
• Requires use of the EHF (Elektronisk Handelsformat) version 3.0 or newer, harmonized with European standards.
• Defines an e-invoice as a structured format suitable for automated processing—PDFs will no longer be accepted.
• Mandates fully digital accounting systems, replacing manual and paper-based bookkeeping.
• Final decisions will be shaped by stakeholder input and consultations.

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