Norway: Mandatory B2B e-invoicing on the horizon

Inês Carvalho
January 27, 2025

The Norwegian Ministry of Finance announced the launch of a study into the introduction of mandatory electronic invoicing for business-to-business transactions. The Directorate of Taxes has been tasked with outlining the requirements and presenting a report by mid-June 2025.

Electronic invoicing has been mandatory in the public sector since 2019. By extending this requirement to business-to-business transactions, the Norwegian government aims to streamline electronic reporting processes, reduce operational costs for businesses, and enhance the accuracy and quality of reported data.

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Author

Inês Carvalho

Inês Carvalho is a Senior Regulatory Counsel at Sovos, specializing in Value Added Tax (VAT) compliance and global e-invoicing trends. Inês holds a Bachelor’s degree in Law and a Master’s in Company Law from Universidade Católica Portuguesa, having worked as a tax consultant at EY Portugal and as registered tax lawyer.
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