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Norway Explores Mandatory E-Invoicing for B2B Transactions

  • Extension of E-Invoicing Requirements: Norway is considering extending its existing e-invoicing mandate for B2G transactions, established in 2012 using the PEPPOL framework, to include B2B transactions, aiming to enhance tax compliance and reduce fraud.
  • Evaluation of Regulatory Needs: The Ministry of Finance is conducting a study to assess the regulations necessary for electronic accounting systems to support mandatory e-invoicing, with the Danish bookkeeping model being explored as a potential framework.
  • Future Developments: While no specific timeline has been established for the implementation of these changes, businesses are encouraged to stay informed as Norway aligns with global trends in digital tax compliance.

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