UK: 
USA:
It wasn’t too long ago Norway brought forward their e-invoicing deadline, originally planned to take effect in 2028, but now scheduled a year earlier, in January 2027. The governing body has since published documents and amendments to finalise invoice formats, transitional rules and exemptions ahead of the fast approaching deadline.
Following the introduction of mandatory B2B e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. in 2027, Norway’s wider digital bookkeeping framework will follow in 2030, giving businesses additional time to prepare for the changes.
The updated requirements confirm that, from 1st January 2027, businesses subject to bookkeeping obligations will generally need to issue structured e-invoices when supplying goods or services to other businesses that are also subject to bookkeeping obligations. However, the requirement to receive e-invoices will not become mandatory until 1st January 2030. This means sending e-invoicing is conditional on the recipients ability to receive one during the transitional period.
Businesses with annual turnover not exceeding NOK 50,000 are generally exempt from the requirements to use a digital bookkeeping system and receive electronic invoices. However, where such a business uses an invoicing system capable of issuing electronic invoices, it must use the electronic format.
The final rules also specify which formats businesses can use. From January 2027, approved formats will include EHF Invoicing, Peppol BIS Billing and their self-billing equivalents, all version 3.0 or later. A transitional arrangement will allow businesses to use other structured electronic invoice formats, such as EDIFACT and E2B, until the end of 2029, provided they meet the requirements. PDF invoices will not meet the structured e-invoicing requirement where the recipient is able to receive e-invoices. Certain exemptions are also available, although eligibility will depend on the circumstances.
With the deadline now less than three months away, businesses operating in Norway should assess their current invoicing processes, confirm whether their systems support the required formats and establish which customers can receive e-invoices. Although the transition to digital bookkeeping is not required until 2030, preparing early will help businesses manage the first phase of the mandate and avoid a last-minute rush to implement changes.
Norway’s finalised requirements provide greater clarity on what businesses need to do and when. The next step is ensuring that invoicing systems and processes are ready to meet the January 2027 deadline.
