Norway Brings Forward Start Date for E-Invoicing by One Year

On 16 March 2026, Norway’s Ministry of Finance announced that mandatory B2B e-invoicing will begin a year earlier than originally planned, now taking effect on 1 January 2027.
Previously, the start date was set for 1 January 2028, with full adoption of digital bookkeeping scheduled for 1 January 2030. The 2030 deadline remains unchanged.
The Norwegian Tax Administration will assess whether the regime should eventually cover B2C invoices and e-receipts.
The government has been consulting since 2025 on transitioning to a fully digital bookkeeping and e-invoicing system. The Directorate’s broader review is expected by 15 December 2026, with relevant stakeholders engaged throughout the process.
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