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
Views:
477
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.
Other news from Norway
Norway: Altinn Introduces Email Login to Improve Access for Users
Public
Norway
Author: Ivana Picajkić
Norway
Author: Ivana Picajkić
Norway’s Altinn portal has introduced an email-based login to improve secure access for users without a national ID number, with existing non-ID login methods remaining valid until 19 June 2026, after which a new email-based account will be required. Norway’s digital government portal Altinn has introduced a new login option that allows users to sign in using their email address. The feature... Read more
Norway: VAT Framework Overview
Public
Norway
Author: Ivana Picajkić
Norway
Author: Ivana Picajkić
Norway operates a high VAT system with a 25% standard rate and reduced rates for food, transport, accommodation, and cultural services, applying equally to domestic and foreign businesses once turnover exceeds NOK 50,000. While outside the EU, Norway closely aligns with European VAT principles, enforces strong digital compliance (cash registers, SAF-T, postponed import VAT), and is moving toward m... Read more
Norwegian Parliament Sets VAT Rates for 2026
Norway
Author: Ivana Picajkić
The Norwegian Parliament (Storting) has adopted its annual VAT resolution for the 2026 budget year, confirming that the general VAT rate will remain at 25% from 1 January 2026, alongside existing reduced rates. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Norway: Businesses Must Create Daily Z Reports, Printing Can Follow Later
Norway
Author: Ivana Picajkić
Under the new bookkeeping rules, businesses using cash register systems must prepare a daily cash settlement. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Norway
Norway
Author: Ivana Picajkić
The purpose of this document is to explain rules regarding the treatment of EV chargers for electric vehicles in Norway in relation to fiscalization. The document will explain whether they are subjects of fiscalization or not, whether there are some special rules and regulations, or if there are some special rules Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Norway: Stored Receipts Must Be Closed Before Day-End
Norway
Author: Ivana Picajkić
The Norwegian Tax Administration mandates that businesses finalize all sales before issuing a daily Z report. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login