Proposal for mandatory Digital Bookkeeping and E-Invoicing

Streamlining and Strengthening Compliance

The Ministry of Finance has proposed mandatory digital bookkeeping and e-invoicing for entities subject to bookkeeping obligations in Norway. The aim is to modernize accounting processes, reduce manual workloads, and enhance regulatory compliance.

Jardar Skarprud

Director | Advokat

KPMG Law Advokatfirma AS

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Key points of the proposal:

Mandatory Digital Bookkeeping

Businesses will be required to use electronic accounting systems, which will reduce time-consuming manual processes and improve control mechanisms.
Mandatory E-Invoicing

Alle bokføringspliktige virksomheter må sende og motta elektroniske fakturaer i EHF-format, som sikrer standardisering og interoperabilitet med europeiske normer.
Transitional Arrangements

The proposal recommends a gradual implementation, with the requirement to send e-invoices starting in 2028 and full implementation of electronic accounting systems by 2030. This allows businesses time to adapt to the new requirements.
International Adaptation

The proposal aligns with international standards and will also apply to foreign businesses that are VAT-registered in Norway.