Norway Approves Mandatory e-Invoicing and Digital Bookkeeping

The Norwegian Parliament has approved the legislation that will make e-invoicing and digital bookkeeping mandatory for businesses subject to bookkeeping obligations.

The reform will be introduced in two main phases. From January 1, 2027, businesses must send electronic invoices to other businesses that are registered in the Electronic Recipient Register, known as ELMA. From January 1, 2030, businesses must also be able to receive e-invoices and keep their accounts in an approved digital accounting system.

The new rules mean that PDF and paper invoices will no longer be accepted as valid invoices for B2B transactions covered by the mandate. In addition, businesses will no longer be allowed to use spreadsheets or word processors as their main bookkeeping tools.

The obligation applies to transactions between bookkeeping-obligated businesses. It does not apply to sales to consumers or to cash sales.

Some exemptions are expected. These include businesses with annual turnover below NOK 50,000 (~EUR 4.500), certain bankruptcy estates, financial enterprises, banks, insurance companies and pension funds.

Further technical details, including invoice format requirements, will be published later. The Act will enter into force on a date determined by the King, and different parts of the Act may enter into force at different times.