Norway proposes phased e-invoicing and digital bookkeeping obligation for B2B transactions

On July 1, 2025, the Norwegian Ministry of Finance released a consultation note outlining plans to require digital bookkeeping and business-to-business (B2B) e-invoicing for all entities with accounting obligations in Norway. This includes both domestic and foreign companies subject to Norwegian accounting requirements.
Key proposals
- Mandatory digital bookkeeping;
- Mandatory B2B e-invoicing…