On September 29, 2026, the Norwegian Tax Directorate issued amendments to the accounting regulations implementing mandatory digital accounting and e-invoicing requirements. The amendments follow a public consultation launched on July 1, 2025, and include an adjustment to the proposed rules and a transitional provision. The requirements will take effect in stages.
Key Changes to Mandatory E-Invoicing and Digital Bookkeeping
From January 1, 2027, entities subject to bookkeeping obligations must issue e-invoices when selling goods or services to other entities with bookkeeping obligations. E-invoices must comply with approved standards, including EHF Invoicing, Peppol BIS Billing, EHF Self-Invoicing, and Peppol BIS Self-Billing, in version 3.0 or later.
The obligation to receive e-invoices will begin on January 1, 2030. Until then, the issuing requirement will apply only to recipients capable of receiving e-invoices, such as through registration in ELMA, Norway’s electronic recipient register, or the Peppol network.
The regulations also establish exceptions to the requirements to send or receive e-invoices for certain entities, including bankruptcy estates, businesses with annual turnover not exceeding NOK 50,000, and specified entities operating in financial activities, insurance, and pension services. These exemptions are subject to the detailed conditions set out in the bookkeeping regulations.
Norway’s amended accounting regulations introduce additional requirements to strengthen digital accessibility, invoice identification, and the delivery of sales documents. From January 1, 2027, the exemption from electronic accessibility requirements for entities with annual turnover below NOK 5 million will be repealed, extending these requirements to previously exempt businesses.
From January 1, 2028, sales documents must include the buyer’s organisation number to support proper bookkeeping and identification. Businesses must also send sales documents to buyers subject to bookkeeping obligations. From that date, parties will no longer be able to agree that all or part of a sales document will not be sent, even where e-invoicing is not otherwise required.
Conclusion
The gradual implementation of Norway’s digital bookkeeping and e-invoicing standards marks a major shift toward modernized compliance. To ensure a smooth transition ahead of the he 2027 and 2030 deadlines, businesses must evaluate their accounting software and update operational workflows to meet mandatory technical standards and recipient requirements.
