Norway: Proposal to mandate B2B e-invoicing starting 2028 open for consultation

Norway launched a public consultation on a legislative proposal to implement mandatory electronic invoicing between businesses (B2B) in two phases beginning in 2028. The initiative is aimed at modernizing business recordkeeping and improving tax compliance.

Key elements of the proposal:

1. Two-phase rollout:

   • From January 1, 2028: Businesses subject to bookkeeping obligations must issue electronic invoices.

   • From January 1, 2030: These businesses must also receive electronic invoices and adopt digital bookkeeping systems.

2. Exemption for microbusinesses:

   • Businesses with annual turnover below NOK 50,000 (approx. US$4,954) and no accounting or VAT return filing obligations would be exempt.

3. Implementation rationale:

   • While a phased approach is noted to be less efficient, the consultation highlights the benefit of giving businesses more time to adapt, test systems, and resolve technical challenges.

4. Background and consultation:

   • Norway has required e-invoicing in public procurement since 2012.

   • Stakeholders are invited to submit feedback by October 31, 2025.

The proposal is part of a broader effort to enhance the digitalization of tax administration and reduce manual errors and fraud in the invoicing process.

Source: regjeringen.no

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