Invoices (sales documentation)
There are clear requirements regarding the information you must include when sending invoices to your customers. One important requirement is that you must not be able to manipulate the invoice numbers.
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 public limited companies (ASA) , the word 'Foretaksregisteret' (Enterprise Register) must be stated on the invoice. The same applies to Norwegian registered foreign enterprises (NUF) that are registered in the Enterprise Register. 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. A credit note should always contain a reference to the original invoice when used to correct errors in previous invoices.
If you sell goods or services online (webshop, apps and so on), you must document the transaction following ordinary rules for credit sales (invoices). This applies even though the sale can be considered a cash sale according to the Bookkeeping regulations.
Online sales (E-commerce) is sales whereby the customer both places an order and makes the payment via an online solution without having to go to a physical store. If you have a service where the customers can order goods online, but have to pick up the goods in a physical store, the sale is considered a regular cash sale.
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 to a state enterprise, they will require you to send them electronic invoices for purchases that come under the Public Procurement Act (exceeding NOK 100,000 and excluding VAT). The documents must comply with the 'Electronic commerce format' (EHF/Elektronisk handlesformat).
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.