Norway advances proposal for mandatory e-invoicing and digital bookkeeping

The proposal sets out the following timeline:

• Requirement to send e-invoices: January 1, 2027
• Requirement to use a digital bookkeeping system that, among other things, receives and processes e-invoices automatically: January 1, 2030

In a follow-up letter, dated March 16, 2026, the Ministry of Finance has asked the Directorate of Taxes (Skattedirektoratet) to prepare the necessary regulatory amendments, including more detailed rules on invoice format, electronic bookkeeping systems, and possibl…