The deadline for sending feedback is 31 October 2025.
Norway’s Ministry of Finance has initiated a public consultation on 1 July 2025, regarding the proposed mandatory digital bookkeeping and B2B e-invoicing for all domestic and foreign entities subject to Norwegian accounting obligations.
The proposal aims to simplify processes for businesses and support the creation of new digital solutions.
The e-invoicing mandate in Norway applies to all entities with accounting obligations, including foreign companies. Foreign businesses without Norwegian accounting requirements can opt in voluntarily. The mandate excludes invoices for exports to foreign customers. All required companies must register with the national e-invoicing directory, ELMA, to facilitate invoice exchange.
Starting 1 January 2028, all entities in scope must send e-invoices, and by 1 January 2030, they must also receive e-invoices and maintain digital bookkeeping. Exemptions include small sole proprietorships, bankruptcy estates, B2C transactions, and specific provisions for financial institutions, insurance companies, and pension funds.
The deadline to send feedback on the consultation is 31 October 2025.
