The Norwegian Ministry of Finance has opened a consultation period for a proposal from the Norwegian Tax Administration to introduce mandatory digital bookkeeping and e-invoicing for all businesses subject to bookkeeping requirements.
This initiative aims to streamline processes and create efficiencies for businesses and public entities.
The proposed implementation is phased:
- Mandatory e-invoicing by January 1, 2028.
- Mandatory digital bookkeeping and e-invoice reception by January 1, 2030.
Exceptions are proposed for sole proprietorships with low turnover and bankruptcy estates, with special rules for financial, insurance, and pension businesses.
The Ministry is seeking feedback by October 31, 2025.
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