Norway’s VOEC scheme (“VAT on E-Commerce”) allows foreign sellers of low-value goods (under NOK 3,000) to charge Norwegian VAT at checkout instead of leaving customers to pay it at the border. This simplifies B2C sales by avoiding customs checks, double taxation, and carrier handling fees, ensuring faster and cheaper delivery. Read more

Norway plans to mandate electronic invoicing from January 2028 and digital accounting systems by January 2030 for all businesses under accounting obligations. Although e-invoicing is currently voluntary for B2B transactions, Norway has long enforced it in the public sector and aligns with EU standards like EN 16931 and PEPPOL BIS 3.0. Read more

Norway plans to mandate e-invoicing and digital bookkeeping for all businesses by 2028, with full implementation expected by 2030, aiming to simplify tax reporting, reduce fraud, and align with EU standards. A public consultation is underway until October 31, 2025, and the changes are expected to save businesses up to 5 billion NOK annually. The Norwegian Ministry of Finance has opened a public co... Read more

The Norwegian Tax Authority has confirmed that sales and return transactions can appear on the same receipt if the cash register system records them separately and all required receipt details are included. The receipt must clearly display “Salgskvittering” (Sales Receipt) and, if applicable, “Returkvittering” (Return Receipt). Read more

In Norway, immediate payments by cash, card, or mobile apps count as cash sales, requiring businesses to use approved cash registers with a valid product declaration. All transactions must be registered at the time of sale, receipts issued, and daily Z-reports reconciled with the cash balance. Read more

Norway’s updated SAF-T Financial version 1.30 became mandatory on January 1, 2025, introducing better alignment with EU standards and requiring businesses to enable two-way communication with public sector entities. All companies with electronic bookkeeping obligations, including foreign entities with a permanent establishment, must ensure their systems can generate valid SAF-T XML files and be re... Read more

A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more