Norway's Department of Finance has published a notice confirming when amendments to the Bookkeeping Act and several other financial market laws will take effect after their adoption by the Storting. The main change is a phased move to mandatory electronic invoicing and digital bookkeeping for entities subject to bookkeeping duties. Those businesses must issue e-invoices to each other by 1 January 2027 and be able to keep their books digitally by 1 January 2030, while the other legislative amendments take effect on 1 July 2026. The bookkeeping changes require businesses to use a digital accounting system that can automatically receive and process e-invoices by 1 January 2030. Invoice format rules will be set in secondary legislation, and exemptions may be granted by regulation or individual decision, with those powers delegated to the Directorate of Taxes. The ministry will also adopt transition rules requiring compliance with the obligation to receive e-invoices by 1 January 2030. Amendments effective from 1 July 2026 also allow tacit consent to electronic communications from issuers to shareholders where the general meeting has approved this, require accountants with professional qualifications from countries outside the European Economic Area, Switzerland and the United Kingdom to meet the ordinary Norwegian approval requirements, clarify the practice requirement for state-authorized accountants, adjust the Ministry of Finance's instruction and reversal powers in relation to any tasks Finanstilsynet may receive under the Security Act, create a regulatory power to designate the correct appeals body for certain Finanstilsynet decisions, and enable secondary legislation to apply the Digital Operational Resilience Act to Norsk Naturskadepool and to allow Norges Bank to collect contributions to cover costs of threat-led penetration testing.

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