Legal basis
Invoice requirements in Norway are governed by the Bookkeeping Act (bokføringsloven) and the Bookkeeping Regulation (bokføringsforskriften). These laws apply to all businesses and self-employed individuals who issue invoices in Norway. Non-compliance can result in rejected invoices, delayed payments, and potential fines from the tax authorities.
Mandatory invoice fields
Every invoice issued in Norway must include the following information:
- Invoice number — A unique, sequential number. Gaps in the numbering sequence are not allowed.
- Invoice date — The date the invoice is issued.
- Due date — When payment is expected. Common terms are 14 or 30 days.
- Seller information — Full name or company name, address, and organisation number.
- Buyer information — Full name or company name and address. For businesses, include the organisation number.
- Description of goods or services — A clear description of what was delivered, including quantity and unit price where applicable.
- Total amount — The total amount to be paid.
- VAT details — If VAT-registered: the VAT amount, VAT rate, and the seller's MVA number. If not registered: a note that VAT is not applicable.
- Payment information — Bank account number and any KID reference.
Due date: what the law actually says
A common question is whether Norwegian law sets a minimum due date (forfallsdato) for invoices. It does not. The payment term on an ordinary invoice is a matter of agreement between you and your client — 14 and 30 days are customary, but 7 days or payment on receipt are equally legal if agreed.
The 14-day minimum many people have heard of comes from the debt collection rules: a payment reminder or debt collection notice (inkassovarsel) must give the debtor at least 14 days to pay. And once an invoice is overdue, you are entitled to late payment interest (forsinkelsesrente) at the rate set by the Ministry of Finance each half-year.
VAT-specific requirements
If you are registered for VAT, the invoice must clearly show the VAT amount separately from the net amount. The VAT rate must be stated, and if different items on the invoice have different VAT rates, each rate must be shown separately with its corresponding amount.
Your MVA number (organisation number followed by MVA) must appear on the invoice. For example: 123 456 789 MVA.
If you are not VAT-registered, the invoice should not include any VAT amount and should indicate that the seller is not registered for VAT.
Credit notes
If you need to correct an invoice — for example, because of a pricing error or a returned item — you must issue a credit note. A credit note follows the same formatting requirements as an invoice but references the original invoice number and shows the credited amount as a negative value.
You cannot simply delete or modify an issued invoice. The original invoice must remain in your records, and the credit note creates the correction. This maintains the required audit trail under Norwegian law.
How PayoutPartner ensures compliance
When you create an invoice through PayoutPartner, all mandatory fields are included automatically. The platform generates sequential invoice numbers, calculates VAT correctly based on your registration status, and formats the invoice according to Norwegian standards. If your client requires EHF, PayoutPartner handles the conversion and delivery through the PEPPOL network.
This means you can focus on describing the work you did and setting the amount — the platform takes care of the compliance details.
Frequently asked questions
Is there a minimum due date on an invoice in Norway?
No law sets a minimum payment term for an ordinary invoice — the due date is whatever you and your client agree, and 14 or 30 days are the market norm. The 14-day minimum people often refer to applies to payment reminders and debt collection notices (inkassovarsel), not to the original invoice.
Can I send an invoice without being VAT-registered?
Yes. Below 50,000 NOK in VAT-liable turnover over 12 months, you do not register for VAT. Your invoices must then show no VAT amount and must not state a MVA number. Once you pass the threshold, you register in the VAT Register and start adding VAT from that point.
What if I made a mistake on an invoice I already sent?
You cannot edit or delete an issued invoice. Issue a credit note that references the original invoice number and cancels the wrong amount, then send a new, correct invoice. Both documents stay in the records — that is the audit trail Norwegian bookkeeping law requires.