Background

Norway’s Parliament approved legislation on 1 June 2026 introducing mandatory digital bookkeeping and electronic invoicing requirements for businesses subject to bookkeeping obligations. The measures form part of broader reforms to modernize financial reporting and digital business processes.

Mandatory Digital Bookkeeping

The amendments to the Bookkeeping Act require bookkeeping to be conducted through an electronic accounting system. The legislation defines an electronic accounting system as software or digital services capable of producing statutory accounting reports and processing electronic invoices in a structured format.

The Ministry will be empowered to establish additional requirements for qualifying accounting systems and to grant exemptions where appropriate.

Electronic Invoicing Requirements

Under the new rules, sales documentation for transactions between bookkeeping entities must be issued as electronic invoices, while purchasers must receive invoices in electronic format. The legislation defines an electronic invoice as a structured digital document suitable for automated processing within accounting systems.

The Ministry may adopt regulations specifying invoice formats and granting exceptions to the electronic invoicing requirement.

Storage and Record-Keeping Changes

The legislation also introduces specific rules for the retention of electronic invoices. Electronic invoices must be preserved in their original format, while accounting records generally remain subject to existing storage periods.

Legislative Status

The measures were approved by Parliament through Lovvedtak 52 (2025–2026) on 1 June 2026 following consideration of Prop. 44 L (2025–2026) and the Finance Committee’s recommendation in Innst. 262 L (2025–2026). The law will enter into force on dates determined by the King in Council, with authority to implement different provisions at different times and establish transitional rules.

VAT legislation, Skatteetaten rulings and administrative guidance across Norway.

Norwegian Parliament Approves Mandatory E-Invoicing and Digital Bookkeeping Legislation

Norwegian Parliament Approves Mandatory E-Invoicing and Digital Bookkeeping Legislation