Blog

Rule changes, deadlines and specific questions about accounting, payroll and VAT — explained for those doing their own books.

• October 4, 2026 · Invoicing

  Turnover of NOK 50,000 or less: do you have to use e-invoices?

  Small businesses with turnover of at most NOK 50,000 in a calendar year get lighter rules: they don’t have to be able to receive e-invoices, and the requirement to send e-invoices for sales of goods applies only if they invoice in a system that can (Bookkeeping Regulation § 1-2). The exemption does not apply to limited companies or to businesses that file VAT returns.

• October 4, 2026 · Invoicing

  Peppol address: how your business gets ready to receive e-invoices

  You can’t register your business in ELMA, the register of who in Norway can receive e-invoices, yourself. A Peppol access point provider does it, either through your invoicing or accounting software or a separate access point service (Digdir). The duty to be able to receive e-invoices applies from 1 January 2030 (regjeringen.no).