einvoice-preflight had 28 country pages and no Norway, though its deadline is the nearest of any new one: 1 January 2027.
What the secondary sources found by search agree on: the Storting passed the Bookkeeping Act changes on 8 June 2026 (Prop. 44 L (2025-2026)); from 1 January 2027 bookkeeping-liable businesses must be able to send an e-invoice to other such businesses registered in ELMA; receiving and digital bookkeeping follow on 1 January 2030; the Tax Directorate issued the regulations on 29 September 2026, naming EHF and Peppol BIS version 3.0 or newer; a PDF does not count. An older article said the regulations had no date, so the page flags that sources conflict on timing history, not on the 2027 date.
Limits: Lovdata and skatteetaten.no were not read directly, so the page says its dates are from law-firm, accountancy-body and vendor excerpts. The checker applies EN 16931 and Peppol BIS Billing 3.0 rules; it does not look up ELMA. The page, the country table, the index and the sitemap all carry that caveat, and every other country page now links to it.