Enacted E-invoicing

Norway — B2b einvoice bookkeeping act

This page records one dated change. For the rules in Norway as they stand today, see the Norway guide →

Jurisdiction
🇳🇴 Norway
Tax
VAT
Change type
E-invoicing
Status
Enacted
Effective
1 January 2027
Verified
Corroborated against official id · high confidence
The change

On 8 June 2026 the Storting adopted Prop. 44 L (2025-2026), amending the Bookkeeping Act to make B2B e-invoice issuance (EHF/Peppol to ELMA-registered buyers) mandatory from 1 January 2027, and e-invoice receipt plus full digital bookkeeping mandatory from 1 January 2030. Businesses below NOK 50,000 turnover are exempt.

Sources

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