{"id":67509,"date":"2026-06-24T10:46:20","date_gmt":"2026-06-24T08:46:20","guid":{"rendered":"https:\/\/www.dynatos.com\/?p=67509"},"modified":"2026-06-26T10:46:22","modified_gmt":"2026-06-26T08:46:22","slug":"norway-approves-mandatory-b2b-e-invoicing-and-digital-bookkeeping","status":"publish","type":"post","link":"https:\/\/www.dynatos.com\/no\/blog\/norway-approves-mandatory-b2b-e-invoicing-and-digital-bookkeeping\/","title":{"rendered":"Norge vedtar obligatorisk B2B e-invoicing og digital bokf\u00f8ring"},"content":{"rendered":"

Norge har tatt et viktig steg i digitaliseringen av forretningstransaksjoner. Den 1. juni 2026 vedtok Stortinget endringer i bokf\u00f8ringsloven som innf\u00f8rer obligatorisk B2B e-invoicing og digital bokf\u00f8ring. Selv om de tekniske detaljene fortsatt er under utarbeidelse, gir loven virksomheter st\u00f8rre forutsigbarhet om retningen for Norges digitale finansstrategi.<\/strong><\/p>\n

Stortinget vedtar obligatorisk B2B e-invoicing<\/h2>\n

Den endrede bokf\u00f8ringsloven p\u00e5legger bokf\u00f8ringspliktige virksomheter \u00e5 b\u00e5de sende og motta fakturaer i et strukturert elektronisk format ved B2B-transaksjoner.<\/p>\n

Loven fastsetter plikten til \u00e5 utveksle elektroniske fakturaer, men spesifiserer forel\u00f8pig ikke hvilken teknisk standard som skal benyttes. Disse detaljene vil bli fastsatt gjennom forskrifter fra Skatteetaten.<\/p>\n

I tidligere h\u00f8ringer ble det foresl\u00e5tt \u00e5 gj\u00f8re EHF (Elektronisk Handelsformat)<\/strong>, Norges Peppol-baserte standard for e-invoicing, obligatorisk. Det er imidlertid enn\u00e5 ikke tatt en endelig beslutning. I v\u00e5r tidligere artikkel Foresl\u00e5tte frister for e-invoicing og digital bokf\u00f8ring i Norge<\/a> gjennomgikk vi disse forslagene og den forventede tidsplanen.<\/p>\n

Fra forslag til vedtatt lov<\/h2>\n

Vedtaket i Stortinget markerer en viktig milep\u00e6l i Norges digitale transformasjon. Tidligere i \u00e5r presenterte regjeringen planene om \u00e5 innf\u00f8re obligatorisk B2B e-invoicing og digital bokf\u00f8ring fra 2027. Med lovendringene n\u00e5 vedtatt har virksomheter st\u00f8rre sikkerhet for at disse kravene blir en del av det norske regelverket. De tilh\u00f8rende forskriftene gjenst\u00e5r imidlertid fortsatt.<\/p>\n

I v\u00e5r tidligere artikkel Norge innf\u00f8rer obligatorisk B2B e-invoicing og digital bokf\u00f8ring fra 2027<\/a> beskrev vi det opprinnelige lovforslaget. Denne utviklingen bekrefter at det juridiske rammeverket n\u00e5 er vedtatt.<\/p>\n

Digital bokf\u00f8ring blir ogs\u00e5 obligatorisk<\/h2>\n

I tillegg til kravet om e-invoicing innf\u00f8rer loven ogs\u00e5 obligatorisk digital bokf\u00f8ring.<\/p>\n

Virksomheter som er bokf\u00f8ringspliktige i Norge, m\u00e5 f\u00f8re regnskapet sitt i et elektronisk regnskapssystem. Dette gjelder ogs\u00e5 virksomheter etablert utenfor Norge som er omfattet av norske regler for inntektsskatt, formuesskatt eller merverdiavgift.<\/p>\n

If\u00f8lge loven m\u00e5 et elektronisk regnskapssystem kunne utarbeide lovp\u00e5lagte regnskapsrapporter og st\u00f8tte automatisert behandling av elektroniske fakturaer.<\/p>\n

Forventet innf\u00f8ring fra 2027<\/h2>\n

Selv om loven n\u00e5 er vedtatt, gjelder ikke de nye kravene umiddelbart.<\/p>\n

If\u00f8lge tidligere kunngj\u00f8ringer fra regjeringen forventes plikten til \u00e5 utstede elektroniske B2B-fakturaer \u00e5 tre i kraft 1. januar 2027<\/strong>. Denne datoen avhenger imidlertid fortsatt av vedtak av forskrifter og en kongelig resolusjon.<\/p>\n

Skatteetaten skal n\u00e5 utarbeide forskriftene, inkludert godkjent fakturastandard, tekniske spesifikasjoner og eventuelle unntak.<\/p>\n

Hva betyr dette for virksomheter i Norge?<\/h2>\n

Selv om enkelte detaljer fortsatt mangler, sender lovvedtaket et tydelig signal om at virksomheter b\u00f8r starte forberedelsene n\u00e5, i stedet for \u00e5 vente p\u00e5 de endelige tekniske kravene.<\/p>\n

Virksomheter b\u00f8r vurdere om ERP- og \u00f8konomisystemene deres st\u00f8tter strukturerte elektroniske fakturaer, gjennomg\u00e5 sine l\u00f8sninger for digital bokf\u00f8ring og f\u00f8lge med p\u00e5 publiseringen av forskriftene. Internasjonale virksomheter b\u00f8r ogs\u00e5 vurdere hvordan de kommende norske kravene passer inn i deres europeiske strategi for e-invoicing.<\/p>\n

Dersom EHF blir bekreftet som obligatorisk fakturastandard, vil Norge styrke sin langvarige tilknytning til Peppol-nettverket ytterligere. Interoperabilitet blir dermed enda viktigere for virksomheter med grensekryssende aktivitet.<\/p>\n

Endringer virksomheter m\u00e5 gjennomf\u00f8re<\/h2>\n
    \n
  • Avklar om virksomheten er omfattet av de norske bokf\u00f8ringsreglene.<\/li>\n
  • Kontroller at ERP- og \u00f8konomisystemene st\u00f8tter strukturert B2B e-invoicing.<\/li>\n
  • Gjennomg\u00e5 prosessene for digital bokf\u00f8ring og regnskapssystemet.<\/li>\n
  • F\u00f8lg med p\u00e5 de kommende forskriftene fra Skatteetaten.<\/li>\n
  • Forbered virksomheten p\u00e5 den forventede innf\u00f8ringen 1. januar 2027.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    Norge har tatt et viktig steg i digitaliseringen av forretningstransaksjoner. Den 1. juni 2026 vedtok Stortinget endringer i bokf\u00f8ringsloven som…<\/p>\n","protected":false},"author":11,"featured_media":61537,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[438],"tags":[],"class_list":["post-67509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-liveblog","country-norge"],"acf":[],"yoast_head":"\nNorge vedtar obligatorisk B2B e-invoicing | Dynatos<\/title>\n<meta name=\"description\" content=\"Norge har vedtatt obligatorisk B2B e-invoicing og digital bokf\u00f8ring. 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