Digitoll Implementation Has Been Postponed

During Tolldagen on 19 November, the Norwegian Customs Authority (Tolletaten) announced another delay in the mandatory implementation of Digitoll.

The purpose of Digitoll is to make cross-border goods flow more efficient and ensure that all required information is available to Customs before the goods arrive at the border.


New implementation deadlines

According to the updated schedule:
– the obligation for digital reporting (“digital melde- og opplysningsplikt”) has been postponed to 15 September 2026,
– the discontinuation of the direct transit system (“direktekjøringsordningen”) has been postponed to 1 March 2027.

These changes are a response to signals from the market, where the level of Digitoll adoption across the industry is still too low to introduce the system as mandatory at the beginning of 2026.

At the Tolldagen conference, it was explained that the main reasons for the deadline extension are too low share of transports using Digitoll – currently, only about 16% of road and ferry transports use Digitoll. 


Although the deadlines have been extended, this is the final period in which companies can calmly adapt their systems, procedures, and logistics processes. Therefore, businesses are encouraged to test as many transports as possible using the Digitoll system.

Implementing Digitoll place greater emphasis on the accuracy and completeness of the commercial invoice provided by the supplier abroad.
It is the importer’s responsibility to ensure that the supplier issues correct documentation, and if the invoice is incomplete or contains errors, the shipment is to be stopped or delayed, and additional costs will apply.

Customs requirements for a valid commercial invoice
According to the Norwegian Customs Authority, a compliant commercial invoice must include:
• Name, address, EORI number (for companies in the EU/UK), and VAT number (for Norwegian companies) of both exporter and importer
• Invoice number
• Gross and net weight
• Number of packages (pallets, cartons, IBCs, or other packaging)
• Description of goods
• Commodity code (HS code) and country of origin for each product line
• Value of goods
• Currency
• Incoterms including location
• Country of origin
• Origin declaration, if available

This postponement does not change the fact that Digitoll will become mandatory, and paper-based as well as manual procedures will gradually disappear.
The new deadlines give the industry more time for a smooth and stable transition to full digitalisation, which is why we strongly advise companies to continue preparing for the new system despite the extended implementation date.