Norway will introduce mandatory e-invoicing from 1 January 2027, followed by mandatory electronic invoice receipt and digital bookkeeping from 1 January 2030, under new regulations implementing amendments to the Accounting Act.
The Norwegian Tax Directorate announced the issuance of Regulations on amendments to the Accounting Regulations on 29 September 2026 that transform how businesses handle invoicing and accounting records.
The changes stem from Act No. 39 on amendments to the Accounting Act, which Parliament passed on 19 June 2026. These regulations introduce a phased rollout of mandatory electronic invoicing and digital bookkeeping starting January 2027.
Electronic invoicing rules take effect in stages
Businesses subject to bookkeeping obligations must start issuing electronic invoices to other accounting-regulated entities on 1 January 2027. However, the requirement to receive electronic invoices does not become mandatory until 1 January 2030.
During this three-year transition period, companies only need to send e-invoices if their business partner has the technical capacity to receive them through systems like ELMA or Peppol.
The Norwegian Tax Directorate approved four standards for electronic invoices: EHF Invoicing, Peppol BIS Billing, EHF Self-Invoicing, and Peppol BIS Self-Billing, all in version 3.0 or newer. Until 31 December 2029, businesses can use other structured electronic formats such as EDIFACT and E2B that support automated processing in accounting systems.
PDF invoices do not meet these technical requirements and cannot be used when the recipient can receive properly structured electronic invoices.
Certain entities receive exemptions. Bankruptcy estates, companies with annual turnover below NOK 50,000, financial institutions, insurance companies, and pension funds do not face these requirements.
Digital accounting systems become mandatory
All bookkeeping must shift to electronic accounting systems starting 1 January 2030. Only entities with turnover not exceeding NOK 50,000 during a calendar year retain exemptions from this requirement, provided the Ministry of Finance approves individual cases.
The regulations also remove the previous exemption for electronic accessibility that applied to entities with turnover under NOK 5 million. This exemption ends on 1 January 2027.
Starting 1 January 2028, sales documents must include the buyer’s organisation number and must be sent directly to the buyer. Parties can no longer agree to withhold sales documents from accounting-regulated buyers.
