- Phased Implementation Plan: The Norwegian Ministry of Finance has proposed a gradual introduction of mandatory electronic invoicing and digital bookkeeping for all businesses subject to Norwegian accounting obligations, with implementation starting on January 1, 2028, and aims to enhance tax compliance and align with EU digital standards.
- E-Invoicing Requirements: The proposal includes mandatory digital bookkeeping and B2B electronic invoicing, utilizing the EHF version 3.0 standard based on Peppol BIS and compliant with European Norm EN 16931. Businesses will need to register with ELMA, Norway’s national e-invoicing directory, to facilitate proper invoice exchanges.
- Exemptions and Public Consultation: Certain entities, such as sole proprietorships with minimal turnover and bankruptcy estates, may be exempt from these requirements. The Ministry has opened a public consultation for stakeholder feedback until October 31, 2025, to inform the next steps in regulatory development, emphasizing a phased approach to allow businesses adequate time for adaptation.
Source Comarch
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Norway proposes phased B2B e-invoicing and digital bookkeeping mandate
- Phased Implementation Timeline: Norway plans to introduce mandatory B2B e-invoicing starting January 1, 2028, followed by requirements for businesses to receive e-invoices and maintain digital bookkeeping systems by January 1, 2030. The proposal is currently under public consultation, which will close on October 31, 2025.
- Scope and Exemptions: The mandate will apply to all businesses with bookkeeping obligations, with limited exemptions for small sole proprietorships and specific entities like bankruptcy estates. B2C transactions and cash sales will not be included in the e-invoicing requirements.
- Technical Requirements: Businesses will be required to use the EHF (Elektronisk Handelsformat) version 3.0 or newer, ensuring that e-invoices are in a structured format suitable for automated processing. This transition will necessitate the adoption of fully digital accounting systems, phasing out manual and paper-based bookkeeping practices.
Source Fonoa
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Norway Launches Consultation on Mandatory B2B E-Invoicing and Digital Bookkeeping
- Current E-Invoicing Landscape: Norway has only mandated electronic invoicing for transactions with public sector entities (B2G), while B2B e-invoicing and digital bookkeeping have largely remained voluntary, despite gradual adoption by businesses.
- Public Consultation on New Proposal: On July 1, 2025, the Norwegian Ministry of Finance initiated a public consultation regarding a proposal to make digital bookkeeping and B2B e-invoicing mandatory for all VAT-registered businesses, with a phased implementation plan starting on January 1, 2028, for issuing e-invoices in the EHF format.
- Anticipated Benefits and Feedback Opportunity: The proposal includes amendments to relevant laws and aims to enhance efficiency, control mechanisms, and data quality, projecting net benefits of approximately NOK 9.7 billion over 20 years. Stakeholders are invited to provide feedback on the proposal until October 31, 2025.
Source SNI
Norway to Implement Mandatory B2B E-Invoicing and Digital Bookkeeping by 2030
- Norway plans to mandate B2B e-invoicing and digital bookkeeping for businesses with bookkeeping obligations
- Consultations on this proposal are open as of July 1, 2025
- Mandatory B2B e-invoicing will be introduced in two phases starting January 1, 2028
- By January 1, 2030, all businesses must receive e-invoices and use digital bookkeeping systems
- Exemptions apply to businesses with annual turnover below NOK 50,000, those not subject to accounting requirements, and bankrupt estates
- Tailored rules are suggested for financial institutions, insurance companies, and pension funds
- B2C transactions and cash sales are exempt from the regulations
- Stakeholders can comment on the proposal until October 31, 2025
- The proposal is supported by a socio-economic analysis and aligns with the EU’s ViDA initiative
Source: vatabout.com
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
