Norway Launches Investigation into Mandatory E-Invoicing and Digital Bookkeeping for B2B

E-Invoicing Mandate for Norway's Private Sector Moves Closer

Norway is taking its first formal steps toward mandatory e-invoicing in the private sector. The Norwegian Ministry of Finance has launched an investigation into digital bookkeeping and electronic invoicing requirements for businesses — driven by two key goals: strengthening private sector competitiveness and reducing financial crime.

Scope of the Investigation

The investigation is broad in scope and will assess requirements across three interconnected areas:

• Digital bookkeeping — standards and obligations for maintaining electronic books of accounts
• Electronic accounting systems — whether these systems should be mandated to natively support e-invoicing functionality
• Mandatory B2B e-invoicing — the feasibility and structure of requiring electronic invoicing between private entities

The full investigation notice has been published by the Norwegian government on the Regjeringen.no official portalopen_in_new.

One Proposed Approach: Compliance via Accounting Systems

One solution under consideration places the compliance responsibility on accounting software providers rather than individual businesses. Under this model, electronic accounting systems would be required to support e-invoicing as a mandatory feature — meaning the software vendor ensures compliance, not the end user.

The Norwegian government has explicitly referenced Denmark's bookkeeping obligation framework as a potential model to draw from. Denmark introduced the Danish Bookkeeping Actopen_in_new in 2022, which mandates the use of approved digital accounting systems — a precedent Norway appears to be studying closely.

Timeline

The government aimed to finalize the investigation by mid-June 2025. No further timelines have been announced regarding when a formal e-invoicing mandate or system requirement would come into effect.

🔔 What to watch: Once the investigation concludes, Norway is expected to outline a legislative framework or consultation process. Businesses operating in Norway — especially those using ERP or accounting systems — should monitor further announcements from the Norwegian Ministry of Financeopen_in_new.