- Norway will require mandatory structured B2B e-invoicing and digital bookkeeping, with changes rolled out from 2027 to 2030.
- From January 1, 2027, businesses must send structured e-invoices to customers registered in ELMA via the Peppol network.
- From January 1, 2030, affected businesses must also receive structured e-invoices, process them automatically, and keep records in compliant digital accounting systems.
- The reform aims to replace PDF/manual invoicing with machine-readable data to reduce manual work, speed processing, and lower errors.
- Norway will use existing European standards, mainly EHF 3.0 / Peppol BIS Billing 3.0 and EN 16931, rather than creating a new national system.
Source: fiscal-requirements.com
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.
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