Norway proposes earlier start for mandatory eInvoicing

A notable change in the proposal is the accelerated timeline. The obligation to issue eInvoices is brought forward by one year, from January 1, 2028 to January 1, 2027. According to the government, this is feasible as many Norwegian businesses already use eInvoicing today.

Proposed timeline

The proposal introduces a phased approach:

• January 1, 2027
  Mandatory B2B eInvoicing for all businesses subject to bookkeeping obligations in Norway.
  Companies will be required to issue invoices in a structured electronic format. The proposed standard is EHF (Elektronisk Handelsformat), Norway’s Peppol-based national format.
• January 1, 2030
  Mandatory digital bookkeeping and mandatory receipt of eInvoices.
  Businesses must use accounting systems capable of automatically receiving and processing electronic invoices.

Who is in scope?

The obligation applies to businesses with bookkeeping requirements in Norway. However, limited exemptions are foreseen. Businesses with an annual turnover below NOK 50,000 may be exempt, provided they have no accounting or VAT registration obligations.

What does this mean for your organization?

If you operate in Norway, the proposed changes require you to assess your eInvoicing readiness earlier than expected.

Even if you already issue eInvoices, it is important to verify:

• whether your format complies with EHF requirements
• whether your systems support structured data exchange
• how your processes align with upcoming digital bookkeeping rules

The timeline may seem gradual, but implementation and system adjustments take time. Starting early helps you avoid last-minute changes and ensures a smooth transition.