Norwegian Parliament approves mandatory e-invoicing and digital bookkeeping

The approved changes are set to be rolled out in two phases:

• January 1, 2027: All bookkeeping-obligated businesses must send e-invoices to other businesses registered in the Electronic Recipient Register (ELMA)
• January 1, 2030: All businesses must also be able to receive e-invoices and conduct bookkeeping in a qualifying digital accounting system

Under the new rules, PDF and paper invoices will no longer qualify as valid invoices for B2B transactions, and spreadsheets or word processors…