Earlier this year, we reported that Norway approved the amendments to the Bookkeeping Act introducing mandatory B2B e-invoicing and digital bookkeeping requirements for businesses operating in Norway. Recently, the Norwegian Directorate of Taxes has adopted the Regulation on amendments to the accounting regulations – on 29 September 2026. The regulation follows up the proposals set out in the consultation launched on 1 July 2025, with certain adjustments and the addition of a transitional provision on invoice formats.
E-invoicing: Issuing and Receiving Obligations
Bookkeeping-obligated businesses must issue an e-invoice on sales of goods and services to other bookkeeping-obligated businesses from 1 January 2027. The corresponding obligation to receive e-invoices applies from 1 January 2030.
The Directorate has confirmed the practical effect of these staggered dates: until 1 January 2030, the obligation to issue an e-invoice will in practice only apply where the bookkeeping-obligated recipient has the functionality to receive one — that is, where the recipient is registered in ELMA/Peppol.
Mandated E-invoice Formats
From 1 January 2027, the approved standards are EHF Billing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, in each case version 3.0 or newer.
Transitional Format Flexibility
During a transitional period running until 1 January 2030, the parties to a transaction may agree to use a different electronic invoice format, provided the document still meets the definition of an e-invoice: a sales document that can be issued, sent and received in a structured electronic format suitable for automated processing in the accounting system.
EDIFACT and E2B are given as examples of qualifying alternatives. PDF does not meet these properties and cannot be used where a bookkeeping-obligated buyer is able to receive an e-invoice.
Exemptions and Carve-outs
The regulation provides for the following exemptions:
-
Low-turnover businesses. Businesses with turnover of NOK 50,000 or less in a calendar year are exempt from the duty to receive e-invoices and are required to issue an e-invoice only where their invoicing system has that functionality. The exemption ceases mid-year once turnover crosses the NOK 50,000 threshold. It does not apply to businesses with a full accounting obligation, VAT-registered businesses, or certain other listed entities. The receiving carve-out applies from 1 January 2030 and the remainder from 1 January 2027.
-
Non-business bankruptcy estates. Exempt from digital bookkeeping and from the obligation to receive e-invoices. In force from 1 January 2027, with the receiving carve-out applying from 1 January 2030.
-
Financial undertakings. Carved out of the e-invoice format requirement for specified sales documentation, from 1 January 2027.
-
Insurance companies and pension undertakings. Subject to the same carve-out from the format requirement, from 1 January 2027.
Digital Bookkeeping
From 1 January 2030, bookkeeping must be carried out in an electronic accounting system, unless the Ministry provides otherwise.
Sales Document Content and Transmission
Two further requirements take effect from 1 January 2028:
-
Content. Where the sale is made to a bookkeeping-obligated buyer, the buyer’s organisation number must always be stated. If the buyer is VAT-registered, the number must be followed by “MVA”.
-
Transmission. The sales document must always be sent to a bookkeeping-obligated buyer. For other buyers, the document may be withheld only under a written, signed agreement, or where law or regulation permits.
Next Steps
With the first obligations taking effect on 1 January 2027, businesses with operations in Norway should confirm their ELMA/Peppol registration status and assess whether their invoicing systems support the approved EHF and Peppol BIS standards.
For future updates on Norway and similar developments in other countries, follow our Regulatory Analysis page.
