Norway: New consultation about imposing an e-invoicing mandate

Special rules may apply to financial institutions, insurance companies, and pension funds.

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July 7, 2025

Norway's Ministry of Finance on July 1, 2025, opened a consultation on mandatory digital bookkeeping and electronic invoicing (e-invoicing) for entities required to maintain financial records.

The proposal suggests requiring all such entities to send e-invoices starting January 1, 2028, and to adopt digital bookkeeping and receive e-invoices by January 1, 2030. Exceptions are proposed for sole proprietorships with low revenue and bankruptcy estates. Special rules may apply to financial institutions, insurance companies, and pension funds. The initiative aims to simplify processes for businesses and public entities. Stakeholders can submit comments by October 31, 2025, through the Ministry's website.


For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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