Although there is currently no legal obligation to issue invoices electronically, the adoption of e-invoicing in Norway is already high.
But recently, the Norwegian Ministry of Finance decided to go one step further and published in July 2025 the results of a consultation [↗︎] into the possible introduction of mandatory domestic B2B e-invoicing and digital bookkeeping requirements, similar to the system established in Denmark under the Bookkeeping Act.
A mandate in 2 phases
While initially considering up to four different implementation scenarios, including maintaining the current optional regime, the following timeline now appears to be preferred:
- January 1, 2027: obligation to issue e-invoices for resident taxpayers.
The current proposal still requires clarification on how the issuance obligation will apply from January 1, 2028. Two approaches could be considered:- Taxpayers would be required to issue B2B e-invoices only if the recipient wishes to receive them.
- Taxpayers would be required to issue B2B e-invoices but could continue sending invoices (or copies) in other formats, including paper or PDF, if the recipient is not ready to receive B2B e-invoices.
- January 1, 2030: mandatory B2B e-invoice reception.
In addition, the Skattedirektoratet proposes that taxpayers be required to use an electronic accounting system starting January 1, 2030, as this is considered a key element for cost savings in invoice reception, enabling automatic e-invoice booking.
Norway Country Profile
The Invoicing Hub now covers a 28th country: Norway, with regular e-invoicing news & a detailed Norway Country Profile, featuring:
- Summaries of the B2G & B2B e-invoicing obligations in Norway
- Timeline of the main e-invoicing milestones
- Access to resources such as some of the texts of law
- More detailed explanations on the B2G existing obligations and the proposed future B2B mandate
Visit The Invoicing Hub regularly to read the latest relevant news regarding e-invoicing in Norway, and to remain updated about the latest developments.
