General information
Norway has proposed introducing mandatory electronic invoicing for businesses from January 1, 2027.
Under the proposal, businesses with bookkeeping obligations in Norway would have to issue structured e-Invoices when invoicing other businesses that are also subject to bookkeeping rules. This may also apply to foreign companies with Norwegian bookkeeping obligations, such as certain VAT-registered foreign businesses.
The system is expected to use EHF 3.0 or newer, Norway’s Peppol-based e-invoice format. A PDF invoice sent by email would not be enough.
Norway also plans to make digital bookkeeping mandatory from January 1, 2030. Businesses would need accounting systems capable of receiving and processing e-Invoices automatically.
Further technical rules, exemptions, and implementation details are expected to be clarified before the reform enters into force.
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Already subscriber? LoginNew document was uploaded: E - invoicing System in Norway
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The purpose of this document is to describe how electronic invoices are handled in Norway. This document explains e-Invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Norway. Read more
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Norway mandates e-invoicing for transactions with public authorities using the Peppol network and the EHF format aligned with EN 16931, ensuring standardized and automated invoice exchange. Looking ahead, proposed reforms would extend mandatory e-invoicing to B2B transactions by 2028 and require full digital bookkeeping by 2030, further advancing Norway’s digital tax ecosystem. Norway continues to... Read more
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