30 March 2026
Norway has confirmed plans to introduce mandatory B2B e‑invoicing from January 2027, extending structured invoicing to all resident businesses.
Digital bookkeeping will follow in January 2030, requiring systems capable of issuing, receiving and processing e‑invoices without manual handling. It has also been confirmed that small businesses under NOK 50,000 will be exempt.
The goal of the e-invoice regime is to combat VAT fraud by giving tax authorities real-time visibility into when VAT is charged and collected. Authorities will also report further proposals later in 2026, including B2C e‑invoicing, e‑receipts and wider digitalisation rules. In addition, the Tax Agency will have extended powers to withhold VAT repayments from certain businesses where there is a suspected risk of evasion. This specifically targets fraudulent VAT refund claims, which remain a key component of VAT fraud, and will allow authorities to block repayments until the legitimacy of the claim is verified.
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