Invoice and Payment
Invoice Requirements: What Must Be Included
See what information a Norwegian invoice must contain, how invoice numbers are handled, and what applies to VAT and credit notes.
2 min read · Translated from Norwegian. Read the original
An invoice documents a sale and must comply with bookkeeping regulations. Correct invoices provide better control, fewer payment disputes, and proper processing of VAT (Value Added Tax).
What should an invoice contain?
Altinn (Norway's public digital portal) specifies, among other things, the date of sale, the seller's name and organisation number, the buyer's name and address or organisation number, a description of the goods or services, delivery time and place, price, payment deadline, and total amount. VAT-registered sellers must state “MVA” (Merverdiavgift - Value Added Tax) after the organisation number and specify the tax in Norwegian kroner.
Different VAT rates and tax-free lines must be separated. AS (Aksjeselskap - private limited company), ASA (Allmennaksjeselskap - public limited company), and registered NUF (Norskregistrert utenlandsk foretak - Norwegian-registered foreign enterprise) must also state “Foretaksregisteret” (The Register of Business Enterprises).
Invoice number and date
Numbering must be controlled and consecutive. Altinn describes two main methods: invoicing software that assigns numbers automatically, or pre-printed forms from a printing company. You should not create random numbers in an editable document.
If the invoice is incorrect
An invoice that has been sent should normally be corrected with a credit note, which refers to the original invoice, and possibly a new, correct invoice. Do not overwrite the documentation so that the history is lost.
PDF, EHF and email
A PDF can be sent electronically but is not a structured electronic invoice. EHF (Elektronisk handelsformat - Electronic Commerce Format) is a data format that can be processed directly in the accounting system. The recipient or the agreement may impose requirements regarding the channel and format.
On Proffi
Proffi can combine supplier search with verified organisation numbers, VAT status, and support for EHF. Invoice data should never be suggested as verified without a source and verification time.
Source
Frequently asked questions
- Must the invoice have an organisation number?
- Yes, the seller's organisation number is a central part of the sales document.
- Is a PDF an EHF invoice?
- No. EHF is structured data, while PDF is a document format.
- Can I change an invoice that has been sent?
- Errors are normally corrected with a credit note and possibly a new invoice.