Norway to Mandate B2B E-Invoicing and Digital Bookkeeping

July 10, 2025

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On July 1, 2025, the Norwegian Ministry of Finance announced that consultations regarding the introduction of mandatory B2B e-invoicing and digital bookkeeping for all businesses in Norway subject to bookkeeping obligations are open. This follows a commission given to the Tax Directorate by the Ministry of Finance on January 16, 2025, which resulted in the submission of a consultation paper on June 20, 2025.

Proposed Measures and Impact on Taxable Persons

The Ministry of Finance proposed introducing mandatory B2B e-invoicing in two phases. The first phase is scheduled to begin on January 1, 2028, when the mandatory issuance of B2B e-invoices is expected to start for all businesses subject to bookkeeping requirements. As of January 1, 2030, all businesses will be required to receive e-invoices and implement digital bookkeeping systems.

The exemptions are provided for businesses with an annual turnover of below NOK 50,000, which are not subject to accounting requirements or have no VAT return filing obligations. The same exemption will also apply to bankrupt estates. Furthermore, tailored rules are suggested for financial institutions, insurance companies, and pension funds. Additionally, B2C transactions and cash sales are exempt from the proposed regulations and requirements.

The Ministry of Finance noted that, although the proposal may enable further digital developments, such as transaction-based tax reporting and sustainability disclosures, these aspects are not included in this consultation. Stakeholders may submit their comments on the proposed measures until October 31, 2025.

Conclusion

The proposal to implement mandatory B2B e-invoicing and digital bookkeeping is supported by a socio-economic analysis from Vista Analyse, which assesses several alternatives for the introduction. The final proposal suggests amending the Accounting Act and Accounting Regulations to require businesses to maintain digital records and both send and receive e-invoices. In addition to increasing efficiency and improving compliance, the proposal aligns Norway's legislature with the EU's ViDA initiative for digital reporting.

Source: Ministry of Finance

When will B2B e-invoicing become mandatory in Norway?

B2B e-invoicing will become mandatory in Norway in two phases. Starting January 1, 2028, businesses must issue e-invoices, and by January 1, 2030, they must also receive e-invoices and use digital bookkeeping systems.

Which businesses are exempt from the new e-invoicing and bookkeeping rules?

Businesses with annual turnover below NOK 50,000, those not subject to accounting requirements or VAT return filing, and bankrupt estates are exempt. Financial institutions, insurance companies, and pension funds will have tailored rules.

Do the proposed rules apply to B2C transactions?

No, the proposed mandatory e-invoicing and digital bookkeeping requirements apply only to B2B transactions. B2C transactions and cash sales are specifically exempt.

What is the deadline for submitting feedback on the proposal?

Stakeholders can submit their comments on the proposed measures until October 31, 2025, as part of the public consultation process initiated by the Norwegian Ministry of Finance.

What long-term benefits does Norway expect from this reform?

The reform is expected to increase efficiency, improve tax compliance, and support future innovations like transaction-based reporting and sustainability disclosures, although these are not part of the current proposal.

How does this proposal align with EU digital tax initiatives?

Norway's plan aligns with the EU’s ViDA initiative by requiring businesses to adopt digital recordkeeping and e-invoicing, aiming for harmonization in cross-border digital tax reporting.

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