Norway will require all bookkeeping-obligated businesses to issue structured B2B e-invoices from 1 January 2027, with an exemption for entities with less than NOK 50,000 turnover. Digital bookkeeping will become mandatory from 1 January 2028, obliging firms to use accounting systems capable of electronic invoice processing. The tax authority will report on potential next steps, including B2C e-invoicing and e-receipts, before the end of 2026.
Norway requires B2B e‑invoicing from 1 January 2027 for all bookkeeping‑obligated businesses.
Businesses with less than NOK 50,000 turnover are exempt from the e‑invoicing and digital bookkeeping obligations.
Digital bookkeeping will become mandatory from 1 January 2028.
The tax authority will report on possible next steps such as B2C e‑invoicing, e‑receipts, and wider digitalisation rules.
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Bloomberg Tax · 4 days ago
The Norwegian Tax Administration issued Binding Advance Ruling No. 1/2026 on March 11, clarifying VAT invoicing timing rules for construction projects. The ruling addresses whether the contract sum can be invoiced to the developer upon delivery of the building and whether VAT can be deferred until that time. It applies to group companies and their parent and developer entities.
Bloomberg Tax · about 1 month ago
The Norwegian Tax Administration’s Tax Appeals Board issued Decision No. SKNS1-2025-65 on Feb. 5, 2025, ruling that transferring mature energy‑related development projects to separate project companies (SPVs) via asset sales or demergers does not qualify for a VAT exemption because the projects are not standalone, ongoing economic units. The decision confirms the Tax Office’s view and clarifies the VAT treatment for such transfers.
RSM US · about 5 hours ago
A UK tribunal decision in 2024 may allow U.S. biopharma firms with UK operations to claim VAT refunds on prior NHS sales, potentially unlocking up to £2.5 billion. The ruling is under review by the Upper Tribunal, with a judgment expected within the next three to four months. Companies must notify HMRC and register protection claims now to preserve their right to recover VAT within a four‑year window.
Fintua · about 6 hours ago
Fintua’s blog post reviews Ireland’s upcoming e‑invoicing mandate under the EU’s Digital Reporting Requirements, outlining the phased implementation schedule and the planned adoption of Peppol. It highlights the 10‑day invoicing window, the 2030 compliance deadline, and the role of AI in ensuring data quality. The piece serves as a practical guide for Irish businesses preparing for the new digital VAT regime.
VatCalc · 1 day ago
Denmark is transitioning its NemHandel e‑invoicing system from the domestic OIOUBL format to the Peppol BIS standard, with full migration targeted for mid‑2029. The shift aligns with the 2030 VAT in the Digital Age reforms that mandate e‑invoicing for intra‑community transactions and supports the ViDA Digital Reporting Requirements. Businesses will need to adapt to a phased coexistence period before Peppol BIS becomes the dominant format.
Vatvocate · 1 day ago
The Xyrality case (C‑459/24) clarifies that e‑commerce platforms can be treated as suppliers for VAT purposes, meaning VAT is due on the full transaction amount, not just the platform fee. The ruling confirms that Article 28 creates a deemed supply chain when an intermediary acts in its own name but on behalf of the actual provider, and that Article 9a’s presumption cannot be rebutted if the platform authorises the charge, delivers the service, or sets the general terms. Platforms dominating the customer relationship must therefore reassess their VAT obligations.
