Norway Floats Phased Rollout of Mandatory Electronic Invoicing

Norway is seeking feedback on a proposal to introduce mandatory electronic invoicing between businesses in two stages starting from 2028.

Under the proposal announced Tuesday for public consultation, businesses subject to bookkeeping obligations would have to send electronic invoices from Jan. 1, 2028.

Subject companies would have to receive electronic invoices and use digital bookkeeping from Jan. 1, 2030.

• According to the consultation note, a phased introduction is less efficient but has the advantage of giving businesses more time to adapt and to trouble-shoot the change.
• An exemption is proposed for small businesses with annual ...