Norway mandates B2B e-invoicing from January 2027 and digital bookkeeping by 2030
Norway's King in Council confirmed on 19 June 2026 that all bookkeeping-obligated businesses must issue and receive e-invoices from 1 January 2027, with full digital accounting capability required by 1 January 2030.
Norway has enacted mandatory B2B e-invoicing and digital bookkeeping rules. All bookkeeping-obligated businesses must exchange e-invoices from 1 January 2027 and operate digital accounting systems by 1 January 2030. The Norwegian Tax Directorate will set invoice format rules and grant exemptions.
Norway’s King in Council confirmed on 19 June 2026 that amendments to the Bookkeeping Act (Bokføringsloven), adopted by the Storting on 8 June 2026, will take effect in stages. The law aligns Norway’s bookkeeping regime with EU ViDA principles while preserving national rule-making flexibility.
Phased implementation timeline
The mandatory obligations roll out as follows:
- 1 January 2027: All bookkeeping-obligated businesses must issue and receive e-invoices in B2B exchanges.
- 1 January 2030: They must operate a digital accounting system capable of receiving and processing e-invoices automatically.
The Ministry of Finance will issue transitional rules clarifying that the obligation to receive e-invoices must be met no later than 1 January 2030.
Regulatory authority and exemptions
Detailed rules on invoice format will be set by regulation. The Norwegian Tax Directorate (Skattedirektoratet) has been delegated both regulatory and decision-making power to set those rules and grant exemptions by regulation or individual decision.
Broader legislative package
The same legislative package brings into force on 1 July 2026 changes to several other laws:
- Securities Trading Act (tacit consent to electronic communications with shareholders)
- Accountants Act (qualification recognition for third-country accountants)
- Financial Supervision Act
- DORA Act (cyber-resilience testing levies)
These changes reflect Norway’s broader alignment with EU financial and digital governance standards.