Norway Approves Mandatory E-Invoicing and Digital Bookkeeping Reform

Norway has approved mandatory e-invoicing and digital bookkeeping rules for businesses subject to accounting recordkeeping requirements.
From 1 January 2027, covered businesses must send e-invoices to other eligible businesses in ELMA for B2B transactions.
From 1 January 2030, businesses must be able to receive e-invoices and use a qualifying digital accounting system; PDF, paper, spreadsheets, and word processors will no longer count for these purposes.
The rules apply only to transactions between bookkeeping-obligated businesses, not consumer sales or cash transactions.
Exemptions are planned for certain entities, including very small businesses, some bankruptcy estates, banks, insurers, and pension funds; technical details will follow in secondary legislation.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.