Norway: Final regulations for digital reporting and e-invoicing mandate

The Norwegian tax authority (Skatteetaten (STA)) on September 29, 2026, published final regulations amending the Bookkeeping Regulations to introduce mandatory digital reporting and e-invoicing requirements. The amendments follow the July 1, 2025, consultation on “mandatory digital accounting and e-invoicing” and include transitional provisions and phased implementation dates.

Background

Norway has been progressing toward mandatory digital reporting and e-invoicing for entities subject to bookkeeping obligations. The initial proposal was released for consultation on July 1, 2025. The new regulations implement these requirements with adjustments and additional transitional rules.

Overview of amendments

E-invoicing requirements and standards

Beginning January 1, 2027, entities subject to bookkeeping obligations must issue e-invoices when selling goods and services to other entities with similar obligations, as provided under the Bookkeeping Act, Section 10. The requirement applies only to domestic B2B sales and does not apply to cash sales. The obligation also applies to foreign businesses subject to Norwegian bookkeeping obligations, including businesses registered for VAT in Norway without a permanent establishment or other presence in the country. The obligation to receive e-invoices will be phased in from January 1, 2030. Until then, the obligation to issue e-invoices applies only if the recipient can receive them (i.e., is registered in ELMA/Peppol).

Approved e-invoicing standards include EHF Invoicing, Peppol BIS Billing, EHF Self-Invoicing, and Peppol BIS Self-Billing, version 3.0 or newer.

Transitional rules for invoice formats

Until January 1, 2030, other structured electronic invoice formats (e.g., EDIFACT, E2B) are permitted if they meet the requirements of the Norwegian Bookkeeping Act. PDF invoices are not permitted if the buyer can receive e-invoices.

Exemptions

Specific exemptions apply to bankruptcy estates, entities with low turnover, financial activities, insurance companies, and pension funds. In particular, businesses with annual turnover not exceeding NOK 50,000 are exempt unless they use an invoicing system capable of issuing electronic invoices. This exemption does not apply to businesses subject to statutory accounting obligations under Section 1-2 of the Bookkeeping Act or to businesses required to submit VAT returns. Financial undertakings are also exempt when using settlement notes, bank statements, or insurance policy documents as sales documentation, provided such documentation contains the information required for a sales document. In these cases, the requirement for sequential invoice numbering does not apply, and account numbers or customer numbers may be used instead.

Mandatory digital reporting

From January 1, 2030, bookkeeping must be performed in an electronic accounting system unless otherwise determined by the ministry. Entities with turnover not exceeding NOK 50,000 per year and non-commercial bankruptcy estates are exempt.

Additional regulatory changes

• The exemption from electronic accessibility for entities with turnover below NOK 5 million is repealed from January 1, 2027.
• The buyer’s organization number must be included on sales documents from January 1, 2028.
• From January 1, 2028, sales documents must always be sent to buyers subject to bookkeeping obligations; parties can no longer agree to withhold these documents.

Implementation timeline

January 1, 2027:

• E-invoicing issuance requirement begins for B2B sales where the recipient can receive e-invoices.
• Approved e-invoicing standards become mandatory
• The electronic accessibility exemption for entities with turnover below NOK 5 million is repealed..

January 1, 2028:

• The buyer’s organization number must be included on sales documents.
• Sales documents must be sent to buyers.

January 1, 2030:

• The e-invoicing receipt obligation applies to all entities subject to bookkeeping obligations.
• Entities must use electronic accounting systems.
• The transitional period ends for alternative electronic invoice formats.

Next steps

Entities may need to:

• Assess their readiness for e-invoicing and digital reporting obligations.
• Review exemptions and transitional arrangements.
• Update accounting and invoicing systems to comply with approved standards.
• Monitor for further guidance from the tax authority.

Foreign businesses registered for VAT in Norway or otherwise subject to Norwegian bookkeeping obligations may need to assess whether they fall within the scope of the mandate.

For more information, contact a KPMG tax professional:

Thor Inge Skogrand | thor.skogrand@kpmg.no

Geir Arne Øien | geir.arne.oien@kpmg.no

Lyubov Skenderova | skenderova.lyubov@kpmg.com

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com