Norway Proposes Mandatory B2B E-Invoicing and Digital Bookkeeping: Phased Rollout from 2028

Norway Moves Toward Mandatory B2B E-Invoicing with Phased 2028–2030 Rollout

Norway is taking a significant step toward digitizing its business finance infrastructure. On June 20, 2025, the Norwegian Ministry of Finance released a formal consultation note proposing mandatory digital bookkeeping and B2B e-invoicing for all entities with accounting obligations in Norway — both domestic and foreign companies included.

Key Proposals

The consultation puts forward two core mandates:

• Mandatory digital bookkeeping for all entities within scope
• Mandatory B2B e-invoicing for transactions between businesses

Scope

The obligations apply to all businesses subject to Norwegian accounting requirements, including foreign companies operating under those rules. Two notable exclusions apply:

• Foreign businesses not required to maintain Norwegian accounts may adopt e-invoicing voluntarily
• Norwegian businesses issuing invoices to foreign customers for exports are excluded from the mandate

E-Invoicing Standard

The proposal designates EHF version 3.0 as the mandatory e-invoicing format — built on Peppol BIS and fully compliant with European Norm EN 16931. All obligated businesses will also be required to register in ELMA, Norway's national e-invoicing directory, to facilitate invoice exchange across the network.

Implementation Timeline

• January 1, 2028: Requirement to send e-invoices for all entities in scope;
• January 1, 2030: Requirement to receive e-invoices and to bookkeep digitally.

Exemptions

The following categories are excluded from all or part of the mandate:

• Sole proprietorships with no accounting obligations and annual turnover below NOK 50,000, exempt from receiving; must send only if system supports it
• Bankruptcy estates
• B2C transactions and cash sales
• Financial institutions, pension funds, and insurance companies — subject to special provisions

Public Consultation

The Ministry invited stakeholder feedback through its official consultation portal with a submission deadline of October 31, 2025. Responses from registered consultation bodies were particularly encouraged to shape further implementation details.

What Comes Next

The Ministry has stressed that the phased timeline is intentional — giving businesses adequate time to adapt systems and processes. Non-compliance may attract sanctions, with penalty specifics to be defined in subsequent regulations. The overall proposal is positioned to align Norway with the EU's VAT in the Digital Age (ViDA) initiative, reflecting a broader European shift toward real-time digital tax reporting.

🔔 Status: Consultation closed October 31, 2025. Legislative confirmation expected to follow.