- Phased Implementation Timeline: Norway will implement mandatory electronic invoicing in a phased manner, with significant milestones set for January 1, 2028, when businesses must be able to issue e-invoices, and January 1, 2030, when they must also maintain digital books and receive e-invoices.
- Public Consultation: The Norwegian Tax Directorate is currently conducting a public consultation until October 31, 2025, allowing businesses and stakeholders to provide feedback on the e-invoicing mandate to help refine its regulations for a smoother transition.
- Technical Standards: Norway has adopted the PEPPOL network for its e-invoicing framework, utilizing the PEPPOL BIS 3.0 standard and the EHF format, which are designed to ensure interoperability for both domestic and international electronic invoicing.
- Exemptions for Small Businesses: Small businesses and entrepreneurs may be exempt from the e-invoicing requirements due to potential challenges in adopting new technologies. The Ministry of Finance is considering models from other countries, like Denmark, as part of its evaluation.
- Alignment with European Trends: This initiative is part of a broader movement towards digital tax administration in Europe, aligning with the EU’s “VAT in the Digital Age” initiative, which aims for harmonized digital reporting and e-invoicing across member states by 2030. Businesses in Norway should start preparing by assessing their invoicing systems and exploring compatible solutions.
Source: rtcsuite.com
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
