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Norway Explores Mandatory E-Invoicing for Businesses

  • Current E-Invoicing Regime: Since 2012, Norway has implemented a mandatory e-invoicing system for Business-to-Government (B2G) transactions, utilizing the PEPPOL framework for standardized electronic document exchange.
  • Exploration of B2B E-Invoicing: The Norwegian government is evaluating the extension of mandatory electronic invoicing to Business-to-Business (B2B) transactions to improve tax compliance, reduce fraud, and streamline reporting processes, with the Ministry of Finance conducting a study on potential regulations.
  • Reference to Danish Model: The Danish bookkeeping model is being considered as a potential framework for the regulations, although no specific timeline for implementation has been announced. Businesses are advised to stay updated as Norway moves towards enhanced digital tax compliance.

Source: SNI


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