Invoices (sales documentation)
There are clear requirements regarding the information that you must include in invoices which you send to your customers. One important requirement is that you must not be able to determine the invoice number.
There are therefore only two ways in which you can issue an invoice:
- Use an invoicing program where the invoice number is assigned automatically, or
- Use invoice forms with invoice numbers pre-printed by a printing firm. In this case, the enterprise name and organisation number must also be stated.
Invoices must also state:
- Date of the sale
- Seller's name and organisation number
- The letters 'MVA' (VAT) after the organisation number if you are registered in the VAT Register
- Buyer's name and address or organisation number
- A clear description of the product or service
- Time and place of delivery of the product or service
- Price with VAT specified in NOK
- Total price
- Payment deadline
In the case of private limited companies (AS) and Norwegian-registered foreign enterprises (NUF), the word 'Foretaksregisteret' (Enterprise register) must be stated on the invoice. Example: Bedriften AS, org.nr 123 456 789 MVA Foretaksregisteret.
If you have both vatable sales (i.e. sales which are subject to VAT) and non-vatable sales on the same invoice, you must specify these sales on separate lines. If you have different VAT rates, these must also be specified on separate lines in the invoice.
If you have sent out an incorrect invoice or if you wish to change an invoice that has already been issued for any other reason, you can generate a credit note. Credit notes are used to correct previous invoices. The same documentation requirements apply to credit notes as apply to invoices.
Electronic invoices are sent as a data file by the invoice issuer to the recipient. It must be possible to import the file directly into the invoice recipient's finance system and process it automatically. A PDF document is not an electronic invoice.
If you sell goods or services to a state enterprise, they will require you to send them invoices, credit notes and reminders electronically. The documents must comply with the 'Electronic commerce format' (EHF/Elektronisk handlesformat).
As of April 2019, municipalities and county councils will require you to send invoices complying with the EHF format for purchases covered by the Public Procurement Act (more than NOK 100,000 - excluding VAT).
If you sell goods or services and you dont have an invoicing system which supports the EHF standard, there are various web invoicing portals which offer solutions from which you can send such invoices.