The Norwegian ministry of finance has proposed a timeline to digitise business-to-business (B2B) financial operations.
The plan introduces two key obligations for companies: sending e-invoices in EHF format starting 1 January 2028, and adopting digital bookkeeping systems by 1 January 2030.
The ministry is inviting feedback from stakeholders until 31 October 2025.
This follows earlier discussions around mandatory e-invoicing in Norway. For background on the initial proposal and what it could mean for businesses, see our earlier blog post: Norway considers mandatory e-invoicing.
Goodbye PDFs, hello structure
Under the new rules, all B2B invoices must be sent in EHF format, a structured XML-based standard aligned with the European norm (EN 16931). This means PDF invoices will no longer be acceptable for these transactions. The change is intended to boost automation, reduce errors, and make bookkeeping smoother.
Bookkeeping systems to follow
By 2030, businesses must also ensure their systems are equipped to receive e-invoices and maintain fully digital books. The goal is to support real-time reporting, reduce administrative burden, and simplify compliance for both companies and the government.
A phased approach with room for input
The ministry is giving businesses time to adapt. First comes the requirement for sending structured e-invoices in 2028, followed by mandatory electronic invoice reception and digital bookkeeping two years later. In the meantime, businesses and service providers are encouraged to test, prepare, and offer feedback via the official consultation platform.
Get ready
If you operate in Norway or deal with Norwegian companies, start reviewing your current invoicing and accounting systems. You’ll want to ensure they support the EHF format and can integrate with digital bookkeeping tools. Collaboration with your IT, finance, and compliance teams will be key.
