- Norway has enacted mandatory B2B e-invoicing and digital bookkeeping rules under amendments to the Bookkeeping Act adopted in June 2026.
- From January 1, 2027, bookkeeping-liable businesses must issue sales documents to other bookkeeping-liable businesses as electronic invoices in a structured format; PDF invoices by email do not qualify.
- The 2027 phase is mainly a mandatory sending regime for recipients registered in ELMA, while the obligation to receive electronic invoices is deferred to January 1, 2030.
- By January 1, 2030, businesses must have digital accounting systems capable of automated processing of electronic invoices.
- Norway’s existing EHF/Peppol/ELMA infrastructure underpins the system, but the final mandatory format for 2027 has not yet been definitively confirmed.
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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