Norway Plans Mandatory E-Invoicing and Digital Bookkeeping
The Norwegian Ministry of Finance confirmed that a legislative proposal will soon be presented to Parliament following a consultation note published on June 20, 2025. The upcoming proposal advances one of the key deadlines, requiring businesses subject to bookkeeping obligations to send electronic invoices from January 1, 2027.
New implementation timeline
Under the proposal, the transition to a fully digital invoicing and bookkeeping framework would take place in stages:
- January 1, 2027: Businesses required to maintain accounting records must issue electronic invoices.
- January 1, 2030: Businesses must use a digital bookkeeping system capable of automatically receiving and processing e-invoices.
Regulatory framework under development
In a letter dated March 16, 2026, the Ministry of Finance instructed the Directorate of Taxes (Skattedirektoratet) to begin preparing the regulatory changes needed to support the legislation.
Stakeholder consultation continues
The Directorate’s expanded review is expected to be completed by December 15, 2026, with businesses, software providers, and other stakeholders involved in the consultation process.
If approved by Parliament, the new rules would mark a significant step in Norway’s digitalization of financial processes, aligning the country with a growing number of jurisdictions introducing structured electronic invoicing requirements to improve compliance and streamline business operations.