Norway will require businesses to use e-invoicing for B2B transactions from 1 January 2027 and fully digital accounting systems by 1 January 2030, with the government projecting NOK 10 billion in economic benefits over two decades while strengthening financial crime prevention.
Norway’s Ministry of Finance is introducing legislation that will require all businesses to adopt digital accounting systems and electronic invoicing, according to a follow-up letter on 16 March, 2026. This follows recommendations from the Tax Directorate’s consultation document released on 20 June 2025.
Under the new regulations, businesses must send e-invoices in structured electronic formats for business-to-business transactions starting 1 January 2027. Companies will then have until 1 January 2030 to implement complete electronic accounting systems capable of receiving and processing e-invoices automatically.
The government expects these changes to deliver economic benefits worth NOK 10 billion over the next 20 years by reducing administrative workloads and strengthening measures against financial crime.
Prime Minister Jonas Gahr Støre noted that despite Norwegian businesses being digitisation leaders, many still rely on manual processes that create inefficiencies and increase exposure to errors and fraudulent activities.
The Ministry will establish detailed requirements through regulations, with the Tax Directorate proposing EHF (Electronic Trade Format) as the mandatory standard for invoices. Smaller enterprises may qualify for exemptions.
The Tax Directorate has been assigned to investigate whether accounting software systems and their providers require regulation, responding to concerns raised by stakeholders during consultations. Authorities must also explore extending e-invoice mandates beyond business transactions to include consumer invoicing and electronic receipts, considering both efficiency improvements and environmental advantages.
The requirements will apply to all entities with bookkeeping obligations, including corporations, financial institutions, cooperatives, foundations, and sole proprietorships. Small businesses generating less than NOK 50,000 in annual turnover without existing bookkeeping or VAT requirements may be exempt.
The Tax Directorate must complete its assessment and submit findings by 15 December 2026, following official guidelines and consulting with affected industry organisations. The legislation now awaits parliamentary approval.
Earlier, Norway’s Ministry of Finance launched a public consultation on 1 July 2025 on introducing mandatory digital bookkeeping and B2B e-invoicing for entities subject to its accounting rules, which ended on 31 October 2025. The initiative aims to streamline business processes and promote the development of digital solutions.
