The Challenge

‍

Although digital bookkeeping and e-invoicing are widespread in Norway, many businesses still use manual solutions such as paper, spreadsheets, and PDFs. This leads to unnecessary manual work, increases the risk of errors, and makes it harder to combat economic crime. At the same time, the use of e-invoicing has stagnated, and the potential for efficiency and automation remains largely untapped. Norway also risks falling behind its EU trading partners, where e-invoicing will soon become mandatory

‍

‍

What is being proposed

‍

• Mandatory digital bookkeeping: All entities subject to bookkeeping requirements must use an electronic accounting system. Manual solutions like paper and spreadsheets will be phased out.
• Mandatory e-invoicing: All such entities must be able to send and receive e-invoices in the EHF format (or equivalent standard). This applies only to transactions between businesses—not to consumers or cash sales.
• Timeline: The obligation to send e-invoices will take effect from January 1, 2028. The obligation to receive e-invoices and use an electronic accounting system will take effect from January 1, 2030.
• Exemptions: Small sole proprietorships with turnover below NOK 50,000, bankruptcy estates, and certain sectors will have exemptions or special rules.

‍

Reccomendations

‍

• The Tax Administration recommends a gradual introduction: First, the obligation to send e-invoices, then the obligation to receive e-invoices and use an electronic accounting system. This gives businesses time to adapt and reduces the burden on the smallest entities.
• EHF format becomes the standard: Other formats such as EDIFACT and E2B will be phased out.
• ‍Electronic invoices must be stored in their original format.
• System vendors will have clearer responsibility for ensuring their solutions comply with legal requirements.

‍

‍

Why is this important? 

‍

• Efficiency: Significant time savings for businesses—estimated at over NOK 12 billion in saved time over 20 years.
• Better compliance and less economic crime: Digital traces and automated controls make fraud more difficult.
• International alignment: Norway keeps pace with EU developments and ensures competitiveness for Norwegian businesses.
• Better data quality and innovation: Standardized, digital data opens new opportunities for automation, sustainability reporting, and analytics.

‍

‍

This proposal marks an important shift towards a more digital, efficient, and transparent business sector. Now it’s up to businesses, system vendors, and authorities to seize the opportunity!

‍

Read the consultation paper from the Norwegian Tax Administration here

‍