New legal regulations and updates in Norway

On 8 June 2026, the Storting in Norway approved amendments to the Accounting Act and several other financial laws. These changes, based on the Ministry of Finance’s proposal in Bill 44 L (2025–2026), were confirmed by the King in Council. Most of the amendments will take effect on 1 July 2026, while key parts of the Accounting Act will be phased in later. The future changes are:

• E‑invoicing requirement: From 1 January 2027, businesses required to keep accounts must issue invoices digitally.
• Digital accounting systems: By 1 January 2030, companies must use systems that automatically process e‑
• Regulations and exceptions: Rules on invoice formats and possible exceptions will be set by the Directorate of Taxes.
• Transitional rules: The Ministry of Finance will require businesses to be able to receive e‑invoices by 2030.