Norway launches a consultation on the introduction of mandatory e-invoicing for B2B transactions from January 2028

Norway has become the latest European country to propose the introduction of a mandatory electronic invoicing regime for Business-to-Business transactions, effective from 1 January 2028.
This new regime will apply to resident businesses selling to other VAT-registered businesses within Norway.
The goal of this invoice-reporting regime is to combat VAT fraud by giving tax authorities real-time visibility into when VAT is charged and collected.

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Norway proposes phased e-invoicing and digital bookkeeping obligation for B2B transactions

Mandatory Digital Bookkeeping and E-Invoicing: The Norwegian Ministry of Finance has proposed requiring digital bookkeeping and B2B e-invoicing for all entities with accounting obligations in Norway, including foreign companies subject to these requirements.
E-Invoicing Standards and Registration: The consultation recommends using EHF version 3.0, compliant with European Norm EN16931, as the mandatory e-invoicing format. All obligated businesses must register in the national e-invoicing directory, ELMA, for invoice exchange.
Implementation Timeline and Exemptions: E-invoicing requirements will take effect from January 1, 2028, for sending invoices and January 1, 2030, for receiving and digital bookkeeping. Exemptions apply to sole proprietorships with low turnover, bankruptcy estates, and B2C transactions. Stakeholder feedback is invited until October 31, 2025, to inform further implementation.

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E-invoicing