Norway’s Ministry of Finance has announced that it will shortly present a bill to parliament proposing mandatory B2B e-invoicing and digital bookkeeping requirements. The announcement, made on 16 March 2026, follows the public consultation launched in summer 2025. The scope of the forthcoming bill is largely unchanged from the consultation, with one notable development: the deadline for mandatory e-invoice issuance has been brought forward by one year, from 1 January 2028 to 1 January 2027.
What Is Being Proposed
The forthcoming bill proposes a phased implementation:
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From 1 January 2027: Mandatory B2B e-invoice issuance, requiring businesses to send invoices in a structured electronic format. EHF (Elektronisk Handelsformat), Norway’s Peppol-based national invoice format, has been proposed in the initial consultation as the standard.
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From 1 January 2030: Mandatory digital bookkeeping and mandatory B2B e-invoice receipt, requiring businesses to use an electronic accounting system capable of receiving and processing e-invoices automatically.
The accelerated 2027 deadline was justified by the government on the basis of the high level of digital maturity already present in Norwegian business.
Scope of Application
The new requirements are expected to apply to all businesses subject to bookkeeping obligations, including limited companies, state-owned enterprises, financial institutions, investment funds, certain cooperatives and associations, housing cooperatives, foundations, and sole traders.
The initial scope establishes that requirements apply to B2B transactions only. B2C invoicing and cash sales are outside the scope at this point.
Exemptions are foreseen for businesses with annual turnover below NOK 50,000 (approx. EUR 4,300) that have no accounting or VAT registration obligations.
Implementing Regulations
Once the bill is approved by parliament, the Norwegian Tax Administration will be responsible for drafting the implementing regulations, including detailed rules on the approved invoice format and the conditions for small business exemptions.
Scope Expansion Investigation
Alongside the bill announcement, the Ministry tasked the Norwegian Tax Administration with investigating whether the mandate’s scope should be expanded beyond B2B. This includes an assessment of whether mandatory e-invoicing requirements should be extended to B2C transactions, whether digital sales receipts (e-receipts) should be mandated, and whether accounting system providers should be subject to regulatory requirements in connection with the digital bookkeeping mandate. The investigation is due by December 2026.
What’s Next
The bill will be presented to parliament in the near future. Implementing regulations will follow after parliamentary approval. Businesses operating in Norway should begin assessing their readiness for the 2027 e-invoice issuance requirement ahead of the publication of technical specifications.
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