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 Act itself puts both sides on the same day, but it left the receiving date, the formats and any exemptions to secondary legislation, and that legislation has since been made. FOR-2026-09-25-1913 gives businesses until 1 January 2030 to meet the receive duty, while issuing still starts on 1 January 2027. FOR-2026-09-29-1933 names EHF and Peppol BIS 3.0 as the formats and sets a narrow NOK 50,000 exemption. Plan from those two records, not from the Act alone.