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Norway’s Mandatory E-Invoicing and Digital Bookkeeping: Legal Basis, Technical Structure, and Key Insights

Update: On 5 May 2026, the Norwegian government proposed legislation to introduce mandatory e-invoicing, effective from 1 January 2027; digital bookkeeping would be mandatory from 1 January 2030.

  • Covers general information and legal basis for e-invoicing in Norway
  • Discusses mandatory e-invoicing for B2G, B2B, and B2C transactions
  • Addresses requirements for digital bookkeeping and B2B e-invoicing
    • Explains the technical structure of e-invoi11cing
  • Includes a conclusion and provides a link to download the full document

Source: fiscal-requirements.com


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  • Norway proposes mandatory e-invoicing for all businesses with bookkeeping obligations from January 1, 2027, with digital bookkeeping becoming mandatory from January 1, 2030.
  • The proposal aims to align Norway with EU developments like the VAT in the Digital Age (ViDA) initiative, requiring invoices to be in a structured electronic format, specifically EHF version 3.0 or newer.
  • Businesses, including foreign companies VAT registered in Norway, should assess their current invoicing systems to ensure readiness for EHF-compliant invoicing and registration in ELMA/PEPPOL Directory.

Source EY


Briefing document & Podcast: E-Invoicing and E-Reporting in Norway – VATupdate


 

 



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