Norway Approves Mandatory B2B E-Invoicing

Norway's Parliament has adopted amendments to the Bookkeeping Act under Prop. 44 L, formally approving mandatory B2B e-invoicing and digital bookkeeping requirements.

The decision provides the legal foundation for one of the most significant changes to Norwegian business record-keeping requirements in recent years.

While much of the attention has focused on mandatory e-invoicing, the legislation also introduces digital bookkeeping obligations, extending the scope of the reforms beyond invoice exchange alone.

The approved framework is expected to build on Norway's existing EHF infrastructure, which is already widely used across the public sector and by many private sector organisations.

The legislation does not itself establish the detailed technical requirements or implementation rules. Instead, it provides the legal basis for the government to introduce the operational framework through subsequent regulations.

This means businesses now have greater certainty that the reforms are moving ahead, although many practical implementation details remain to be published.

The legislation also confirms a faster implementation trajectory than many organisations had previously been working towards, with mandatory requirements expected to arrive earlier than originally proposed.

The accelerated timetable is likely to shorten preparation windows for businesses, software providers and service providers supporting the future regime.

Sources

• Norwegian Parliament adoption of Prop. 44 L amendments to the Bookkeeping Act
• Norwegian Ministry of Finance legislative materials
• Norway e-invoicing and digital bookkeeping reform documentation

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