E-invoicing Becomes Mandatory In Norway

Major changes has been adopted for Norwegian invoicing and bookkeeping rules. From 1 January 2027, businesses with a Norwegian bookkeeping obligation must send electronic invoices (e-invoices) to their business customers.

What the new rules mean for your business – and how to prepare

In practice, this means that PDF invoices sent by e-mail will no longer be sufficient for the B2B sales that are covered by the rules.

The rules apply across entity types operating in Norway – Norwegian limited liability companies (AS), public limited companies (ASA), Norwegian branches of foreign companies (NUF) and any other entity subject to Norwegian bookkeeping rules such as foreign companies VAT registered in Norway.