Fiscal subject related
General information
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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