- The Norwegian Parliament (Stortinget) formally approved legislation mandating B2B e-invoicing from 1 January 2027 and digital bookkeeping from 1 January 2030, making PDF and paper invoices invalid for B2B transactions. [europe.tho…euters.com]
- All bookkeeping-obligated businesses must send e-invoices in EHF (Peppol-based) format to recipients registered in the ELMA register; exemptions apply for businesses with turnover below NOK 50,000. [europe.tho…euters.com]
- The mandate covers B2B only — B2C invoicing and cash sales remain outside scope, though the Tax Administration has been tasked with investigating future extensions. [taxnews.ey.com]
- The Norwegian Parliament (Stortinget) approved Prop. 44 L (2025–2026), introducing mandatory e-invoicing and digital bookkeeping through amendments to the Bookkeeping Act and other financial-market laws. [regjeringen.no]
- Key timelines: Send obligation to ELMA-registered businesses starts 1 January 2027 (PDF/paper no longer valid for B2B); receive obligation and mandatory digital bookkeeping apply from 1 January 2030. Businesses with turnover under NOK 50,000 and certain financial entities are exempt.
- Operational action: Add Norway to your Nordic roadmap. Confirm ELMA registration and a qualifying digital accounting system. The law also includes changes to the Securities Trading Act, the Accounting Act, and the Financial Supervisory Authority Act. [regjeringen.no]
🔗 Source:
Latest Posts in "Norway"
- Norway Phases in B2B eInvoicing Mandate Starting January 2027
- Norway’s 2027 State Budget Raises Taxes, Adjusts VAT and Environmental Levies
- Norway Mandates SAF-T Financial 1.40 from January 2027
- Proposed Changes to Customs Duties and Taxes, Including Reduced EV VAT Exemption
- Invoicing Timing in Construction Contracts and Cash Credit Advances
