- Norway plans mandatory e-invoicing and digital bookkeeping for all businesses by 2028
- Full implementation expected by 2030
- Aims to simplify tax reporting, reduce fraud, and align with EU standards
- Public consultation open until October 31, 2025
- Expected to save businesses up to 5 billion NOK annually
- E-invoicing currently mandatory only in the public sector since 2012
- Private sector e-invoicing remains voluntary but widely used
- Proposed dates: 2028 for e-invoices, 2030 for digital bookkeeping
- Exceptions may apply to small sole proprietors and bankrupt estates
- Financial institutions and insurance providers will have specific rules
- Norway uses Peppol BIS 3.0 standard and Peppol eDelivery network
- EHF format accepted for public transactions
- VAT reporting and SAF-T file requirements in place
- Authorities will review feedback after consultation period ends
- Shift to digitalization expected to bring efficiency benefits and align with international standards
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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