The Norwegian Parliament (Stortinget) officially approved legislation introducing mandatory B2B e-invoicing and digital bookkeeping in June 2026 (Lovvedtak 52 (2025-2026), based on Prop. 44 L (2025-2026)), with Royal Assent the next step. The mandate covers all entities with bookkeeping obligations, including foreign companies registered locally, and rolls out in two phases. From 1 January 2027, businesses must issue e-invoices to buyers registered in the national Electronic Recipient Register (ELMA, integrated into the Peppol directory); issuance is triggered once the buyer registers. From 1 January 2030, businesses must also be able to receive e-invoices and keep accounts in a qualifying digital bookkeeping system. The primary legislation is technology-neutral; the Directorate of Taxes (Skattedirektoratet) has indicated the EHF format and will confirm technical rules and exemptions in secondary regulations by 15 December 2026. Micro-businesses below NOK 50,000 turnover, bankruptcy estates and financial undertakings such as banks, insurance companies and pension funds are expected to be exempt. The mandate does not cover consumer or cash sales.
