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Norway Plans Mandatory B2B E-Invoicing and Digital Bookkeeping: From January 2028, all entities with Norwegian accounting obligations—domestic and foreign—must send e-invoices; by 2030, digital bookkeeping and invoice receipt will also be mandatory.
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Scope and Exemptions Defined: Requirements apply broadly but exclude sole proprietorships with under NOK 50,000 turnover, bankruptcy estates, B2C sales, and some financial sectors. Foreign companies invoicing exports are not subject to the mandate.
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E-Invoicing Format and Directory: EHF 3.0 (Peppol BIS, EN16931 compliant) will be the mandatory standard. Businesses must register with the ELMA directory to enable invoice exchange within Norway’s B2B network.
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Consultation Open Until October 31, 2025: Stakeholders are invited to submit feedback via the government portal. The phased rollout aims to support business adaptation and align with EU digital reporting goals under ViDA.
Source: Orbitax
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