Accelerating e-invoicing and digital bookkeeping requirements

In a letter of assignment to the Norwegian Tax Administration, the Ministry of Finance has proposed to speed up the Tax Administration has been asked to submit a report by 15 December 2026.

Deadlines

The proposal entails the following:

-          Requirement to use e-invoices from 1 January 2027. 

-          Requirement for digital bookkeeping from 1 January 2030. 

Previously, it was proposed that the requirement to send e-invoices should apply from 1 January 2028, and the new proposal will therefore lead to an acceleration of the deadline. 

What the proposals will entail

The proposals imply that the Ministry of Finance will stipulate requirements for the format for e-invoicing and requirements for electronic accounting systems in the Bookkeeping Regulation. Previously, it has been proposed that EHF (Electronic Commerce Format) should be a mandatory invoice format, but that this should be considered in light of technological developments. 

Initially, the requirement for e-invoicing will apply to transactions between businesses (B2B). The Ministry of Finance has nevertheless asked the Tax Administration to investigate whether requirements for the use of e-invoices should also be introduced in other areas, for example in connection with invoicing to consumers (B2C), requirements for digitalisation of sales receipts (e-receipts) and regulation of suppliers of accounting systems.  

Who the requirements will apply to

The new requirements will apply to all enterprises that are liable to comply with the bookkeeping regulations, and no exemptions will be granted for foreign enterprises that are subject to the bookkeeping obligation. 

Previously, it has been proposed that exemptions may be granted for enterprises with a turnover of less than NOK 50,000 and that do not have an accounting obligation or an obligation to submit a VAT returns. Any exceptions will be determined by the Tax Administration. 

Purpose of the proposals

The purpose of the rule changes is that it will entail a simplification for the business sector and better reporting to the authorities. Estimated socio-economic gains are estimated at approximately NOK 10 billion over 20 years.