Published: 22 May 2026
Norway has proposed new legislation to introduce mandatory e-invoicing for businesses from 1 January 2027, as part of a broader move toward digital accounting and VAT modernization. The proposal is intended to align Norway’s invoicing and bookkeeping framework with wider European digitalization trends, including developments under the EU’s VAT in the Digital Age initiative.
Under the proposal, businesses with bookkeeping obligations in Norway would be required to issue structured electronic invoices when invoicing other bookkeeping-liable businesses. The scope is expected to include both Norwegian entities and foreign businesses that have bookkeeping obligations under Norwegian law, such as certain VAT-registered foreign companies.
The government has also proposed making digital bookkeeping mandatory from 1 January 2030. This would require businesses to use digital accounting systems capable of receiving and processing e-invoices automatically.
The proposed e-invoicing requirement is expected to rely on EHF version 3.0 or newer, Norway’s Peppol-based electronic invoice format. PDF invoices sent by email would not meet the structured e-invoicing requirement. Businesses may also need to ensure registration in the ELMA/Peppol Directory and use invoicing software capable of supporting EHF-compliant invoices.
The proposal will now continue through the legislative process. Further technical rules, format requirements, and possible exemptions are expected to be clarified through regulations before implementation.
