- Norway has enacted mandatory B2B electronic invoicing rules under the Bookkeeping Act, with the first phase starting January 1, 2027.
- From that date, bookkeeping-liable businesses must issue sales documents to other bookkeeping-liable businesses in structured electronic invoice format; PDF invoices by email do not qualify.
- The 2027 rule is initially aimed at sending e-invoices to recipients already registered in ELMA and able to receive them.
- The obligation to receive electronic invoices, and the broader requirement for digital accounting systems capable of automated processing, is deferred until January 1, 2030.
- Norway will use its existing EHF/Peppol infrastructure, with ELMA serving as the recipient register for identifying deliverable electronic invoice recipients.
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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