Norway Accelerates E-Invoicing Mandate: Send Obligation Moved to January 1, 2027
Norway's government has advanced its legislative proposal for mandatory B2B e-invoicing, bringing the send obligation forward to January 1, 2027 — one year earlier than previously proposed. The Directorate of Taxes has been tasked with drafting detailed regulations by December 2026.
Norway's mandatory e-invoicing framework is moving from proposal to Parliament. Following the public consultation closed in October 2025, the Norwegian government has announced that a legislative proposal will shortly be presented to Parliament — and in a notable shift, the deadline for businesses to send e-invoices has been brought forward by one year, from January 1, 2028 to January 1, 2027.
Revised Implementation Timeline
- Requirement to send electronic invoices: January 1, 2027
- Requirement to use a digital bookkeeping system that, among other things, receives and processes e-invoices automatically: January 1, 2030
Regulatory Work Underway
In a follow-up letter dated March 16, 2026, the Ministry of Finance formally tasked the Directorate of Taxes (Skattedirektoratet) with drafting the necessary regulatory amendments. The Directorate is expected to define more granular rules on:
- Mandatory invoice format (EHF — Elektronisk Handelsformat — remains the leading candidate)
- Requirements for electronic bookkeeping systems
- Possible exemptions or postponements for small businesses
Scope Under Further Review
The government announcement also asks the Directorate to evaluate whether the mandate should be extended beyond B2B to cover:
- B2C invoicing (consumer invoicing)
- E-receipts
- Regulation of accounting system providers
Proposed Exemptions (Still Under Discussion)
- Businesses with annual turnover below NOK 50,000 (~€4,500) that are not required to keep accounts or file VAT returns
- No final exemption list has been confirmed pending the Directorate's review
Key Deadline to Watch
The Directorate of Taxes is expected to complete its broader regulatory review by December 15, 2026, with relevant industry stakeholders to be consulted throughout the process.
🔔 Status: Legislative proposal to be tabled in Parliament shortly. Businesses should begin assessing EHF readiness and ELMA registration requirements ahead of the January 1, 2027 send deadline.
