- Norway will require mandatory B2B e-invoicing and digital bookkeeping under amendments to the Bookkeeping Act.
- From January 1, 2027, businesses subject to Norwegian accounting rules, including foreign VAT-registered entities, must issue structured EHF 3.0 (Peppol BIS Billing 3.0) invoices for domestic B2B sales to ELMA-registered recipients.
- Paper and PDF invoices sent by email will no longer be legally valid for these transactions.
- From January 1, 2030, businesses must use fully digital bookkeeping systems that can automatically receive and process e-invoices.
- The system follows a decentralized model aligned with EU ViDA, without central invoice clearance or real-time tax reporting.
Source: rtcsuite.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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