E-invoicing becomes mandatory from 2027: is your business ready?
The Norwegian government has put forward a bill that would make electronic invoicing mandatory for all businesses subject to bookkeeping obligations in Norway. From January 1, 2027, e-invoicing is set to become the main rule for invoicing between businesses, and from January 1, 2030, all bookkeeping is to take place in an electronic accounting system. Here we go through what the requirement involves, who it applies to, and what you should start doing already now.
What does the e-invoicing requirement involve?
The bill has been presented to the Storting (the Norwegian parliament) as part of Prop. 44 L (2025–2026), and introduces an obligation to send electronic invoices for transactions between bookkeeping-obligated businesses from January 1, 2027. It is worth noting that this is so far only a bill and not adopted regulation, but the progress of the case suggests the requirement is coming.
The Directorate of Taxation has proposed that EHF (the Norwegian electronic commerce format) should be the mandatory standard for such invoices. The detailed rules on format, exceptions and requirements for accounting systems are to be set out in a separate regulation, which is not yet ready.
The obligation to receive e-invoices – that is, the obligation to be able to receive and process e-invoices automatically through an electronic accounting system – has been postponed until January 1, 2030. Until then, businesses can still receive invoices in other ways, but they must be able to send e-invoices from 2027.
Who does the requirement apply to – and who is exempt?
The requirement in principle covers all bookkeeping-obligated businesses when invoicing other businesses. Invoicing to private individuals is not covered. Certain groups are proposed to be exempt from the obligation to send: small sole proprietorships with turnover under NOK 50,000 that have neither a bookkeeping obligation nor an obligation to submit a VAT return, as well as bankruptcy estates that do not carry on business activity.
The background to the bill is partly to streamline administrative processes for businesses, and partly to strengthen efforts against economic crime. The government estimates a total socioeconomic gain of around NOK 10 billion over 20 years.
Accounting system requirements by 2030
From January 1, 2030, bookkeeping-obligated businesses will, as a general rule, need to keep their books in an electronic accounting system capable of receiving and processing e-invoices automatically. Most established accounting systems on the Norwegian market already have functionality for sending and receiving e-invoices, among them Tripletex, Conta, PowerOffice Go, Fiken and eAccounting. For businesses that already use a modern accounting system, the transition is therefore likely to be less dramatic than it may sound.
What you should start doing now
- Check whether your accounting system already supports e-invoicing and the EHF format.
- Map your current invoicing routines with both customers and suppliers.
- Clarify internally who is responsible for the transition to e-invoicing.
- Keep an eye on the upcoming regulation, so you know the final requirements in good time.
Not sure if your business is ready?
We’re happy to help you assess your accounting system and put together a plan for the transition to e-invoicing.
