Norway has so far required electronic invoicing only for transactions with public sector entities (B2G), while digital bookkeeping and e-invoicing between private businesses (B2B) have remained largely voluntary. Although many companies have gradually adopted these digital solutions, there has been no legal obligation for private-sector businesses to issue or receive structured e-invoices.
On 1 July 2025, the Ministry of Finance launched a public consultation on a proposal to introduce mandatory digital bookkeeping and B2B e-invoicing for all VAT-registered businesses. The proposal, developed by the Norwegian Tax Administration, outlines a phased approach: from 1 January 2028, businesses would be required to issue e-invoices in the standard EHF format; by 1 January 2030, they must also be able to receive e-invoices and maintain fully digital accounting systems.
The proposal involves amendments to the Accounting Act, Bookkeeping Regulation, and related VAT rules. It is now open for comments until 31 October 2025. According to the consultation note, the goal is to reduce manual processes, strengthen control mechanisms, and improve data quality across the economy. A cost-benefit analysis included in the proposal estimates that the reform could generate net benefits of approximately NOK 9.7 billion over a 20-year period.
