Rettslig grunnlag
Invoice requirements in Norway are governed by the Bookkeeping Act (bokforingsloven) and the Bookkeeping Regulation (bokforingsforskriften). 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.
Obligatoriske fakturafelt
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.
MVA-spesifikke krav
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.
Kreditnotaer
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.
Hvordan Payout Partner sikrer compliance
When you create an invoice through Payout Partner, 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, Payout Partner 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.