- Phased E-Invoicing and Digital Bookkeeping Proposal: The Norwegian Ministry of Finance has proposed mandatory digital bookkeeping and e-invoicing for businesses with accounting obligations, set to begin in 2028, to modernize business processes and align with European standards.
- Implementation Details: The requirements will apply to all entities with accounting obligations in Norway, including foreign companies. The e-invoicing standard proposed is EHF version 3.0, compliant with European Norm EN16931, and businesses must register in the national e-invoicing directory (ELMA) for invoice exchange.
- Timeline and Exemptions: E-invoicing requirements will take effect on January 1, 2028, with digital bookkeeping mandated by January 1, 2030. Exemptions include sole proprietorships below a certain turnover, bankruptcy estates, and specific sales types. The Ministry is seeking stakeholder feedback until October 31, 2025, to refine the implementation strategy.
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The Norwegian Ministry of Finance has opened a consultation period for a proposal from the Norwegian Tax Administration to introduce mandatory digital bookkeeping and e-invoicing for all businesses subject to bookkeeping requirements.
This initiative aims to streamline processes and create efficiencies for businesses and public entities.
The proposed implementation is phased:
- Mandatory e-invoicing by January 1, 2028.
- Mandatory digital bookkeeping and e-invoice reception by January 1, 2030.
Exceptions are proposed for sole proprietorships with low turnover and bankruptcy estates, with special rules for financial, insurance, and pension businesses.
The Ministry is seeking feedback by October 31, 2025.
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