On 1 June 2026, Norway’s parliament approved the amendments to the Bookkeeping Act introducing mandatory B2B e-invoicing and digital bookkeeping requirements for businesses operating in Norway.
The amendments establish two key obligations:
Mandatory Digital Bookkeeping
All bookkeeping-obligated entities must maintain their accounting records using an electronic accounting system. This requirement applies broadly to businesses subject to Norwegian income tax, wealth tax, or VAT obligations, regardless of where they are established.
An electronic accounting system is defined as software or digital services that enable the preparation of mandatory accounting reports and specifications, as well as the automated processing of electronic invoices.
Mandatory B2B E-Invoicing
Businesses subject to bookkeeping obligations will be required to issue and receive invoices for the sale and purchase of goods and services in a structured electronic invoice format.
While the legislation establishes the obligation to exchange electronic invoices, it does not specify the technical format to be used. Further details will be provided through implementing regulations issued by the Norwegian Tax Administration.
In a previous public consultation, the Tax Administration proposed making EHF (Elektronisk Handelsformat) the mandatory e-invoicing standard. However, no final decision has been adopted.
Expected Timeline
According to earlier government announcements, the obligation to issue B2B electronic invoices is expected to take effect on 1 January 2027. However, this date remains subject to the adoption of secondary legislation and should therefore be considered provisional.
What’s Next
With the law enacted, the Norwegian Tax Administration will now develop implementing regulations defining the approved invoice format and any exemption conditions. Businesses operating in Norway should begin assessing their readiness for the expected 2027 e-invoice issuance requirement ahead of the publication of those technical specifications and the entry-into-force royal decree.
For future updates on Norway and similar developments in other countries, subscribe to our Regulatory Analysis page.
