What Happened
On 16 March 2026, the Norwegian government published a press release stating that it wants to introduce mandatory B2B e-invoice sending from 1 January 2027.
The same release explicitly says this requirement had been planned for 2028 and is now being moved one year earlier.
On 20 March 2026, the Ministry of Finance published a law proposal package that confirms the same target dates for mandatory sending (2027) and for digital bookkeeping plus e-invoice reception requirements (2030).
Verified Timeline
1 Jul 2025
Public hearing proposal published
Proposal: mandatory B2B e-invoice sending from 1 Jan 2028; digital bookkeeping and duty to receive e-invoices from 1 Jan 2030.
16 Mar 2026
Government press release
Government proposes moving mandatory B2B e-invoice sending to 1 Jan 2027, one year earlier than the 2028 plan.
20 Mar 2026
Law proposal submitted
Finance Ministry publishes proposal package referencing mandatory sending from 1 Jan 2027 and electronic accounting plus receiving from 1 Jan 2030.
Who Is In Scope
Main scope
The proposal targets bokforingspliktige virksomheter, meaning accounting-obligated businesses.
Exemptions
Government publications indicate exemptions or delayed application can be defined by regulation, including small entities in specific cases.
Confirmed vs Pending
Confirmed in official publications
- Mandatory B2B e-invoice sending target date: 1 Jan 2027.
- The date was moved earlier from the 2028 hearing plan.
- Digital bookkeeping and e-invoice receiving target date: 1 Jan 2030.
- Estimated socioeconomic benefit: around NOK 10 billion over 20 years.
Still pending or regulation-level detail
- Final parliamentary processing and legal enactment steps.
- Detailed technical format rules and exact exemption mechanics.
- Any broader expansion to consumer invoicing or e-receipts.
What Businesses Should Do Now
- 1. Treat 2027 as the planning baseline for B2B e-invoice sending.
- 2. Map ERP invoice data quality and structured e-invoice output capabilities.
- 3. Prepare for the 2030 digital bookkeeping and receiving obligations in parallel.
- 4. Monitor Skattedirektoratet regulations for final format and exemption details.