Norway: Ministry of Finance accelerates mandatory digital bookkeeping and e-invoicing requirements
The tax authority is required to submit draft regulations and assessments by December 15, 2026.
The Ministry of Finance on March 16, 2026, announced its intention to present a bill introducing mandatory digital bookkeeping and electronic invoicing (e-invoicing) requirements for entities subject to bookkeeping obligations. The proposal follows the Norwegian tax authority’s (Skattedirektoratet, SKE) legislative recommendations published on June 20, 2025.
Background
The legislative initiative aims to modernize Norway’s bookkeeping framework by requiring businesses to adopt electronic accounting systems and structured e-invoicing. Originally, the country planned to implement the e-invoicing mandate by January 1, 2028. However, following a consultation started in July 2025, the Ministry has decided to accelerate the timeline, introducing the requirement to issue e-invoices for business-to-business (B2B) transactions from January 1, 2027.
Overview of amendments
- Mandatory digital bookkeeping: All businesses subject to bookkeeping obligations must implement electronic accounting systems and be able to receive e-invoices by January 1, 2030.
- Accelerated mandatory e-invoicing: The requirement to issue e-invoices in a structured electronic format for B2B transactions will take effect from January 1, 2027, one year earlier than originally planned, and expanded in subsequent phases.
- Regulatory authority: The Ministry of Finance will be empowered to specify technical requirements for e-invoicing formats and electronic accounting systems through regulations under the bookkeeping regulation. The tax authority is expected to follow up with necessary regulatory changes after parliamentary approval.
- Invoice format: The tax authority has proposed establishing EHF (Elektronisk Handelsformat) as the mandatory e-invoice format. EHF is a standardized electronic document format widely used in Norway for invoicing and other business documents. It is based on the European standard EN 16931 and utilizes XML serialization to provide structured, machine-readable data.
- Exemptions and technological review: The tax authority highlighted the need to review certain regulatory requirements in light of technological developments and proposed exemptions for small businesses.
- Further assessments: The Ministry has requested the tax authority to assess the need for regulating accounting systems and providers, and to consider extending e-invoicing requirements to consumer transactions and digital receipts (e-receipts).
Next steps
- The tax authority is required to submit draft regulations and assessments by December 15, 2026.
- Stakeholder consultations with industry groups and interest organizations are expected.
- Pending details include the final regulatory text, technical specifications for e-invoicing and digital bookkeeping systems, and the scope of exemptions.
For more information, contact a KPMG tax professional:
Philippe Stephanny | Philippestephanny@kpmg.com
Ramon Frias | ramonfrias@kpmg.com