Norway requires B2B electronic invoices, issued and received, from 1 January 2027 (Bookkeeping Act amendment)

What changed in detail

Under lov 19. juni 2026 nr. 39 amending the Bookkeeping Act, new section 10 second paragraph requires documentation of sales of goods and services to other bookkeeping-liable parties to be issued, and documentation of purchases from them to be received, in electronic invoice format.

Royal resolution FOR-2026-06-19-1154 brings Part I sections 3, 10, 11 and 13 of the amending Act into force on 1 January 2027, so both issuing and receiving apply from that date. Only Part I section 7 fourth paragraph (bookkeeping in an electronic accounting system) takes effect on 1 January 2030.

The Act defines an electronic invoice as a sales document issued, sent and received in a structured electronic format suitable for automated processing, and names no specific format. It contains no turnover-based exemption. Format requirements and exemptions are left to regulations or individual decisions under section 10 fourth paragraph.

This replaces an earlier account (no-b2b-einvoice-bookkeeping-act-2026) that gave a later receiving date, a named format and a NOK 50,000 exemption, none of which appear in the Act.

What it means

The obligation covers both sides from the same day, so businesses must be ready to receive structured invoices on 1 January 2027, not only to send them. The Act sets no format and no turnover exemption itself, so format choices and any relief depend on regulations or decisions under section 10 fourth paragraph. Anyone who planned around a later receiving date, a named format or a NOK 50,000 exemption should revisit that plan.