Norway has taken a significant step towards the digitalisation of business transactions. On 1 June 2026, the Norwegian Parliament approved amendments to the Bookkeeping Act that introduce mandatory B2B e-invoicing and digital bookkeeping requirements. While the detailed technical rules are still being developed, the legislation provides businesses with greater certainty about the direction of Norway’s digital finance strategy.
Parliament approves mandatory B2B e-invoicing
The amended Bookkeeping Act requires businesses subject to Norwegian bookkeeping obligations to both issue and receive invoices in a structured electronic format for B2B transactions.
The law establishes the legal obligation to exchange electronic invoices but does not yet prescribe the technical standard that businesses must use. These details will be defined in implementing regulations issued by the Norwegian Tax Administration.
Earlier consultations proposed making EHF (Elektronisk Handelsformat), Norway’s national Peppol-based e-invoicing standard, the mandatory format. However, no final decision on the technical standard has yet been adopted. We previously covered these proposed requirements and implementation timelines in our article Proposed deadlines for e-invoicing and bookkeeping in Norway.
From proposal to approved legislation
The parliamentary approval marks an important milestone in Norway’s digital transformation agenda. Earlier this year, the government outlined its plans to introduce mandatory B2B e-invoicing and digital bookkeeping from 2027. With the amendments now approved, businesses have greater certainty that these requirements will become part of Norway’s regulatory framework, although further implementing regulations are still required.
Our earlier blog, Norway B2B e-invoicing mandate for 2027 and digital bookkeeping, explained the government’s proposal. This latest development confirms that the legal framework has now been adopted.
Digital bookkeeping also becomes mandatory
Alongside the e-invoicing requirement, the legislation introduces mandatory digital bookkeeping.
Businesses that are subject to bookkeeping obligations must maintain their accounting records using an electronic accounting system. This applies to organisations with Norwegian bookkeeping obligations, including businesses established outside Norway that are subject to Norwegian income tax, wealth tax or VAT obligations.
According to the legislation, an electronic accounting system must support the preparation of statutory accounting reports and enable the automated processing of electronic invoices.
Expected implementation from 2027
Although the law has now been approved, businesses are not yet required to comply immediately.
Based on previous government announcements, the obligation to issue B2B electronic invoices is expected to become effective on 1 January 2027. However, this date remains subject to the adoption of secondary legislation and the publication of a royal decree.
The Norwegian Tax Administration will now develop the implementing regulations, including the approved invoice format, technical specifications and any applicable exemptions.
What this means for businesses operating in Norway
Although some implementation details remain outstanding, the legislative approval provides a clear signal that businesses should begin preparing now rather than waiting for the final technical guidance.
Organisations should assess whether their ERP and finance systems can support structured electronic invoices, review their digital bookkeeping capabilities and monitor the publication of the implementing regulations. Companies operating internationally should also consider how the future Norwegian requirements align with their broader European e-invoicing strategy.
If EHF is ultimately confirmed as the mandatory invoice format, Norway will further strengthen its long-standing alignment with the Peppol network, making interoperability an important consideration for businesses with cross-border operations.
Changes companies need to implement
- Determine whether your organisation falls under Norway’s bookkeeping obligations.
- Assess whether your ERP and finance systems support structured B2B e-invoicing.
- Review your digital bookkeeping processes and accounting software.
- Monitor the forthcoming technical regulations from the Norwegian Tax Administration.
- Prepare for the expected implementation from 1 January 2027.
