- The Norwegian Parliament has approved mandatory e-invoicing and digital bookkeeping for all bookkeeping-obligated businesses, to be implemented in two phases.
- By January 1, 2027, businesses must send e-invoices to other businesses registered in ELMA, and by January 1, 2030, all businesses must be able to receive e-invoices and use a qualifying digital accounting system.
- This new legislation will render PDF and paper invoices invalid for B2B transactions and disallow spreadsheets or word processors for bookkeeping, though exemptions exist for businesses with low annual turnover and certain financial entities.
Source Thomson Reuters
Briefing document & Podcast: E-Invoicing and E-Reporting in Norway – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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