On July 1, 2025, the Norwegian Ministry of Finance launched a public consultation regarding a proposal to implement mandatory digital bookkeeping and B2B e-invoicing for all VAT-registered businesses.
This proposal, developed by the Norwegian Tax Administration, outlines a phased implementation strategy: starting January 1, 2028, businesses would be expected to issue e-invoices in the standard EHF format, and by January 1, 2030, they must also be equipped to receive e-invoices and maintain fully digital accounting systems.
The initiative will necessitate amendments to the Accounting Act, Bookkeeping Regulation, and related VAT regulations. The consultation period is open for public feedback until October 31, 2025. According to the consultation document, the primary objectives of this reform are to minimize manual processes, enhance control mechanisms, and improve data quality across the economy. A cost-benefit analysis included in the proposal estimates that the reforms could generate net benefits of approximately NOK 9.7 billion over a 20-year period.
Historically, Norway has mandated electronic invoicing solely for transactions involving public sector entities (B2G), while digital bookkeeping and e-invoicing for private businesses (B2B) have largely remained voluntary. Although many companies have begun adopting these digital solutions, there has been no legal requirement for private-sector businesses to issue or receive structured e-invoices.
How Can KGT Support You?
KGT has created an SAP-integrated SAF-T add-on solution for Norway, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic e-invoicing files in the legal format and controls before submission. When SAP DRC launched the Norwegian e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Norwegian services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
