The Norwegian Tax Directorate has adopted amendments to the Bookkeeping Regulation setting out formats, exemptions and transitional provisions for mandatory business-to-business e-invoicing, with the first obligations taking effect on 1 January 2027.
Norway’s Tax Directorate adopted the amendments on 29 September 2026, supplementing the changes made to the Bookkeeping Act on 19 June 2026, which introduced mandatory digital bookkeeping and B2B e-invoicing.
Issuing and receiving obligations
From 1 January 2027, entities subject to bookkeeping obligations must issue electronic invoices when selling goods and services to other entities subject to bookkeeping obligations.
Until 1 January 2030, however, this obligation will in practice apply only where the recipient can receive such invoices, typically through registration in ELMA/Peppol. The obligation to receive electronic invoices will be introduced on 1 January 2030.
Approved formats
The approved standards from January 2027 are EHF Invoicing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, each in version 3.0 or later. During the transition period, other formats such as EDIFACT and E2B may still be used if they meet the Act’s definition of an electronic invoice. PDF invoices do not qualify and cannot be used where a buyer subject to bookkeeping obligations can receive electronic invoices.
Bookkeeping changes and exemptions
From 1 January 2027, the exemption for bookkeeping-obligated businesses with turnover below NOK 5 million from keeping booked information electronically accessible is repealed.
From 1 January 2028, the buyer’s organisation number must be stated on the sales document where the buyer is a bookkeeping-obligated business. From 1 January 2030, bookkeeping must be carried out in a digital bookkeeping system, unless the ministry has determined otherwise.
Businesses with turnover not exceeding NOK 50,000 are exempt from digital bookkeeping and from receiving electronic invoices, but must use the electronic format if their invoicing system supports it. Separate exemptions apply to certain financial, insurance and pension activities and to some bankruptcy estates.
Wider context
The staged approach lets existing business capabilities and formats bridge the three years to full digital invoicing and bookkeeping from 2030. It also fits the wider European move towards structured transaction data and digital accounting, including the EU’s VAT in the Digital Age reforms taking effect from July 2030.
