Norway Sets Ambitious Roadmap for Mandatory
E-Invoicing and Digital Bookkeeping

The Norwegian Ministry of Finance has initiated a formal process to overhaul the country’s invoicing and accounting regulations. In a directive dated March 16, 2026, the Directorate of Taxes (Skattedirektoratet) was tasked with drafting the legal framework for a phased digital transition.

Implementation TimelineThe proposed timeline introduces two major milestones for businesses:

• January 1, 2027: Mandatory requirement to issue electronic invoices.
• January 1, 2030: Mandatory adoption of digital bookkeeping systems capable of automated e-invoice processing.

Technical Standards and ExemptionsWhile EHF (Elektronisk Handelsformat) is expected to be the mandatory format, the Ministry is considering exemptions for small businesses with an annual turnover below 50,000 NOK (~4,500 EUR). The Directorate will also evaluate whether to extend these requirements to B2C (Business-to-Consumer) invoicing and electronic receipts.

Consultation PeriodThe Directorate of Taxes is expected to complete its broader review and stakeholder consultations by December 15, 2026. This review will refine the rules for accounting system providers and potential postponements for specific business sectors.