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.
Norway Plans Mandatory E-Invoicing and Digital Bookkeeping by 2028
Public
Norway
Author: Ivana Picajkić
Category:
Fiscal subject related
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488
Content accuracy validation date:
14.07.2025
Content accuracy validation time:
09:36h
The Norwegian Ministry of Finance has opened a public consultation to assess the move toward mandatory digital bookkeeping and e-invoicing for all businesses required to keep accounts in Norway. The proposal, prepared by the Norwegian Tax Directorate, outlines a phased plan to introduce these measures starting January 1, 2028.
Currently, e-invoicing is only mandatory in the public sector (B2G) and has been in place since 2012. For the private sector (B2B), electronic invoicing remains voluntary, although many companies already use it for efficiency and cost-saving reasons.
The government’s goal is to:
- Simplify bookkeeping and tax reporting,
- Prevent tax fraud,
- Align with EU standards,
- Save businesses an estimated 5 billion NOK per year.
Proposed dates:
- From 2028: All businesses required to keep accounts must issue e-invoices,
- From 2030: Digital bookkeeping and the ability to receive e-invoices will be mandatory.
Some exceptions may apply to small sole proprietors and bankrupt estates, while financial institutions and insurance providers will have specific rules.
How e-Invoicing works in Norway?
Norway uses the Peppol BIS 3.0 standard and Peppol eDelivery network for both public and private sectors. Businesses can send e-invoices through their own systems or use authorized providers. The EHF format, based on the same standards, is also accepted for public transactions.
Other digital requirements
- VAT Reporting (MVA-melding): Companies must regularly file electronic VAT reports, typically every 2 months or quarterly,
- SAF-T File: Businesses must keep a structured XML file of their accounting data, ready to submit to tax authorities upon request.
The public consultation on this proposal is open until 31 October 2025. After this date, the authorities will review the feedback received before finalizing their recommendations on the implementation of mandatory digital bookkeeping and e-invoicing.
In summary, Norway is moving toward full digitalization of financial processes. While businesses still have time to prepare, the shift to mandatory e-invoicing and digital bookkeeping is expected to bring major efficiency benefits and align the country with international standards.
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