31 January 2025
During January, the Norwegian Ministry of Finance, Skatteetaten, launched a study into the introduction of mandatory electronic invoicing for business-to-business (B2B) transactions. As part of this study the Directorate of Taxes has been tasked with outlining the requirements and presenting a report by mid-June 2025.
Electronic invoicing has been mandatory in the Norwegian public sector for business-to-government (B2G) transactions since 2019, and by extending this requirement to B2B transactions it is hoped that it will reduce common errors on invoices and help prevent VAT fraud in the country.
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