Global Daily Tax News, Norway Consults On Mandatory B2B Invoicing Starting 2028, (Jul 3, 2025)

On July 1, 2025, Norway's Ministry of Finance launched a consultation on the introduction of mandatory digital bookkeeping and e-invoicing requirements for business-to-business transactions.

The Government is proposing that the requirement to send e-invoices to businesses subject to bookkeeping obligations would apply from January 1, 2028, while the requirement for digital bookkeeping and the obligation to receive e-invoices would be introduced from January 1, 2030.

The Ministry has said small businesses and sole proprietorships with low turnover will be given more time to adapt.

The Ministry said, "Additional measures, such as requiring digital invoicing for consumers, regulating suppliers of accounting systems, and facilitating more automated statistical production and transaction-based reporting to the authorities, could yield large additional benefits, but need to be further investigated."

Feedback is being sought by October 31, 2025.