- From 1 January 2027, businesses required to keep accounts must issue electronic invoices for sales of goods and services to other bookkeeping entities; the obligation to receive e-invoices starts 1 January 2030.
- Approved e-invoicing standards from 1 January 2027 are EHF Fakturering, Peppol BIS Billing, EHF Self-Billing, and Peppol BIS Self-Billing (version 3.0 or later).
- During the transition until 1 January 2030, other structured electronic invoice formats may be used if they meet the legal requirements; PDF invoices do not qualify as e-invoices unless the buyer cannot receive electronic invoices.
- Exemptions from e-invoicing requirements apply in certain cases, including bankruptcy estates, low-turnover businesses, financial undertakings, and insurance/pension institutions.
- From 1 January 2030, bookkeeping must generally be done in an electronic accounting system, with exemptions such as businesses with annual turnover not exceeding NOK 50,000; the prior exemption from electronic accessibility for businesses under NOK 5 million turnover is repealed from 1 January 2027.
Source: skatteetaten.no
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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