Norway – Mandatory E-Invoicing and Digital Bookkeeping

In order to simplify tax reporting and reduce fraud, Norway plans to align with the EU standards and introduce mandatory e-invoicing and digital bookkeeping. The Norwegian Tax Directorate proposed a phased implementation as follows:

– 1 January 2028: E-invoicing mandatory for resident businesses required to keep accounts as per the Bookkeeping Act,
– 2030: Mandatory digital bookkeeping and ability to receive e-invoices

The public consultation on the proposal is open and businesses can provide their feedback until 31st October 2025. After this time, authorities will review comments received and provide their recommendation.

Although the planned date for implementation of e-invoicing and digital bookkeeping is 2028, businesses should stay ahead of proposed new obligation and start evaluating their invoicing system in order to understand what changes are required to meet new regulatory requirements.