Since 2012, Norway has had a mandatory e-invoicing regime for Business-to-Government (B2G) transactions, using the PEPPOL framework for standardised electronic document exchange. The government is now considering extending this obligation to Business-to-Business (B2B) transactions to enhance tax compliance, combat fraud, and streamline reporting processes.
The Norwegian government is exploring the possibility of making electronic invoicing mandatory for businesses in the private sector. The Ministry of Finance is conducting a study to assess the potential regulations for electronic accounting systems, with a goal of ensuring they support e-invoicing. The Danish bookkeeping model has been referenced as a potential framework. No timeline for implementation has been announced.Businesses are encouraged to stay informed as Norway aligns with global trends in digital tax compliance.
