Norway's New e-Invoicing and Digital Bookkeeping Requirements

The Norwegian Tax Administration has announced the issuance of the Regulations on amendments to the Accounting Regulations on 29 September 2026 for the implementation of new e-invoicing and digital bookkeeping requirements for businesses. The new requirements were approved as part of the Act on amendments to the Accounting Act and certain other acts, published on 19 June 2026. This includes that businesses required to maintain formal accounting records (bookkeeping obligations) must issue …