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Norway Accelerates Mandatory Digital Bookkeeping and E-Invoicing for Businesses, Effective January 2027

  • Norway’s Ministry of Finance will accelerate mandatory digital bookkeeping and e-invoicing for businesses, with B2B e-invoicing required from January 1, 2027.
  • All businesses subject to bookkeeping must implement electronic accounting systems and be able to receive e-invoices by January 1, 2030.
  • The EHF format, based on the European standard EN 16931, will be the mandatory e-invoice format.
  • The tax authority must submit draft regulations and assessments by December 15, 2026, and further consultations and regulatory details are pending.
  • Exemptions for small businesses and possible extensions to consumer transactions and digital receipts are under consideration.

Source: kpmg.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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