Norway ties bookkeeping duty to VAT registration – a foreign business with an ordinary Norwegian VAT registration is bookkeeping-obligated and must issue e-invoices to Norwegian business customers from 1 Jan 2027. Only VOEC (B2C) registrants and businesses under NOK 50,000 without VAT duties are outside.

With no establishment and no registration or trade in Norway, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Norway.

As a larger established business (any established business), your obligation begins 1 January 2027 (issuing). Start platform selection and ERP mapping now.

In scope – Norway has no later phase for small businesses. Your issuing obligation begins 1 January 2027 (unless turnover is under NOK 50,000 with no accounting or VAT duties); receiving capability by 1 January 2030.