Norway Launches Public Consultation on Digital Bookkeeping and E-Invoicing

On 1 July 2025, the Norwegian Ministry of Finance launched a public consultation on a major shift toward digital bookkeeping and mandatory e-invoicing between private businesses. The proposed reform aims to modernize how companies handle financial records and transactions—delivering long-term savings, increased efficiency, and reduced financial crime.

Key Points of the E-Invoicing Proposal

1. Mandatory Use of Digital Systems

The proposal—prepared by the Norwegian Tax Directorate—would require all businesses with bookkeeping obligations to:

• Use electronic accounting systems
• Send and receive e-invoices in structured formats

These requirements are designed to streamline bookkeeping and enhance the traceability of financial transactions across the business sector.

2. Timeline for Implementation

To ensure a smooth transition, the proposal suggests a phased implementation:

• From 1 January 2028: All businesses subject to accounting rules must send e-invoices.
• From 1 January 2030: All such businesses must keep digital records and be able to receive e-invoices.

Certain exemptions are expected to apply to:

• Sole proprietorships with low turnover
• Bankrupt estates
• Specific sectors like financial services, insurance, and pension funds
• B2C supplies and cash sales.

3. Expected Benefits

• Simplification: Less time spent on reporting and administrative tasks
• Efficiency: Improved workflows and integration between systems
• Security: More difficult to commit fraud
• Innovation: Lays the groundwork for future digital tools such as real-time tax reporting and sustainability documentation

The proposal is backed by a socio-economic analysis estimating NOK 9.7 billion in net societal benefits over 20 years.

4. Consultation Period

Stakeholders have until 31 October 2025 to submit their feedback. Responses should be submitted through the Ministry of Finance’s website under “Submit consultation response.” All consultation input will be made public in accordance with the Freedom of Information Act. Find the official information on the public consultation for e-invoicing in Norway.

While e-invoicing is already in use by many Norwegian firms, mandating its use creates a network effect: the more businesses adopt digital systems, the greater the collective benefit. The proposal also leaves room for further initiatives, such as regulating accounting software providers and expanding digital invoicing to consumer transactions. Learn more about the digital bookkeeping and e-invoicing consultation.

Discover our e-invoicing overview in Europe.

How Can Marosa Help You?

Marosa is actively monitoring international developments in e-invoicing requirements and offers expert consultation to help businesses prepare for and adapt to upcoming regulatory changes. Our VAT compliance software VATify is progressively incorporating e-invoicing solutions for multiple countries.