Norway has launched a consultation on introducing mandatory digital bookkeeping and B2B e-invoicing, led by the Norwegian Ministry of Finance, with the aim of modernising accounting, reducing administrative burdens, and improving transaction traceability. Under the proposal, businesses would be required to send e-invoices from 1 January 2028 and receive e-invoices and maintain digital records from 1 January 2030, with exemptions for certain sectors, small sole proprietors, B2C transactions, and cash sales.
Reminder: Norway Moves Toward Mandatory E-Invoicing and Digital Bookkeeping
Public
Norway
Author: Ivana Picajkić
Category:
Fiscal subject related
General information
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120
Content accuracy validation date:
25.12.2025
Content accuracy validation time:
08:22h
On July 1, 2025, the Norwegian Ministry of Finance launched a public consultation on introducing mandatory digital bookkeeping and e-invoicing for B2B transactions. The reform aims to modernize accounting processes, reduce administrative work, and make financial transactions easier to track.
Under the proposal, businesses with bookkeeping obligations would be required to use electronic accounting systems and send and receive structured e-invoices. The rollout would be gradual:
- from January 1, 2028, businesses must be able to send e-invoices. and
- from January 1, 2030, they must maintain digital records and receive e-invoices.
Some exemptions are planned, including for small sole proprietors, bankrupt estates, certain financial sectors, B2C transactions, and cash sales.
The authorities expect the changes to simplify reporting, improve efficiency, reduce fraud, and support future digital solutions. Stakeholders submitted comments on the proposal until October 31, 2025, after which feedback will be reviewed before any final decision is made.
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