Norway Moves Forward with Mandatory B2B e-Invoicing from 2027

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.