Norway is expected to implement a phased approach to mandatory electronic invoicing (e-Invoicing) for businesses, with significant milestones in 2028 and 2030. The Norwegian Tax Directorate is currently holding a public consultation, which will run until October 31, 2025. This consultation is an important opportunity for businesses and stakeholders to provide feedback on the implementation of the e-invoicing mandate. The feedback gathered will help refine the regulations to ensure a smooth transition for businesses.
Key Phases of the E-Invoicing Mandate
Phase 1: E-Invoicing Capability (Effective January 1, 2028)
Starting January 1, 2028, all resident taxpayers subject to the Bookkeeping Act will be required to have the capability to issue electronic invoices.
Phase 2: Digital Bookkeeping and E-Invoice Reception (Effective January 1, 2030)
By January 1, 2030, these businesses must not only issue e-invoices but also maintain digital books and be capable of receiving e-invoices.
Technical Standards and Infrastructure
Norway has adopted the PEPPOL network for its B2G e-invoicing framework. The PEPPOL BIS 3.0 standard and the EHF (Elektronisk Handelsformat) format, based on UBL (Universal Business Language), are the primary formats for electronic invoices. These standards ensure interoperability across borders and sectors, supporting both domestic and international transactions.
Exemptions and Considerations
Small businesses and entrepreneurs may be exempt from these requirements, recognizing the potential challenges they face in adopting new technologies. The Ministry of Finance is considering models like Denmark’s e-invoicing and digital bookkeeping regime.
Looking Ahead
Norway’s phased approach to mandatory e-invoicing is part of a broader European trend towards digital tax administration. The EU’s “VAT in the Digital Age” initiative, effective from 2030, aims to harmonize digital reporting and e-invoicing across member states, further integrating digital solutions into the tax landscape.
Businesses operating in Norway should begin preparing for these changes by assessing their current invoicing systems, exploring compatible e-invoicing solutions, and staying informed about updates from the Norwegian Tax Directorate. Early adoption and adaptation will be key to leveraging the benefits of this digital transformation.
For more detailed information and updates, businesses can refer to the official consultation document provided by the Norwegian government.
