[{"data":1,"prerenderedAt":1182},["ShallowReactive",2],{"article-en-what-to-do-when-a-client-does-not-pay-an-invoice-in-norway":3,"footer-articles-en":1173},{"_path":4,"_dir":5,"_draft":6,"_partial":6,"_locale":7,"title":8,"description":9,"date":10,"category":11,"image":12,"body":13,"_type":1166,"_id":1167,"_source":1168,"_file":1169,"_stem":1170,"_extension":1171,"sitemap":1172},"/news/what-to-do-when-a-client-does-not-pay-an-invoice-in-norway","news",false,"","What to Do When a Client Does Not Pay an Invoice in Norway?","Has a client not paid an invoice in Norway? Find out when to send a purring, an inkassovarsel, charge interest, and what to do about a loss and VAT.","2026-08-10","Accounting","/assets/images/blog/what-to-do-when-a-client-does-not-pay-an-invoice-in-norway.jpg",{"type":14,"children":15,"toc":1148},"root",[16,24,34,39,59,66,71,84,89,133,152,167,173,178,183,323,341,385,397,403,421,426,480,485,510,632,646,652,670,788,804,830,849,862,868,893,905,910,947,952,966,986,992,997,1002,1008,1015,1026,1032,1043,1049,1054,1060,1065,1071,1082,1087,1121,1134],{"type":17,"tag":18,"props":19,"children":21},"element","h1",{"id":20},"what-to-do-when-a-client-does-not-pay-an-invoice-in-norway",[22],{"type":23,"value":8},"text",{"type":17,"tag":25,"props":26,"children":27},"blockquote",{},[28],{"type":17,"tag":29,"props":30,"children":31},"p",{},[32],{"type":23,"value":33},"Hi, the client hasn’t paid the invoice for painting an apartment. The amount is NOK 24,500, and the due date passed 12 days ago. What can I do next?",{"type":17,"tag":29,"props":35,"children":36},{},[37],{"type":23,"value":38},"When an invoice is not paid, it quickly affects a company’s cash flow. You have revenue in the books, often declared VAT, but the money still has not arrived in the account. In Norway, you need to act in an orderly way, because how you send the reminder, the demand letter, and later the collection notice affects whether you can add costs.",{"type":17,"tag":29,"props":40,"children":41},{},[42,44,50,52,57],{"type":23,"value":43},"In this article, we explain how to move from checking the invoice to a ",{"type":17,"tag":45,"props":46,"children":47},"em",{},[48],{"type":23,"value":49},"purring",{"type":23,"value":51}," (payment reminder), an ",{"type":17,"tag":45,"props":53,"children":54},{},[55],{"type":23,"value":56},"inkassovarsel",{"type":23,"value":58}," (pre-collection notice), interest, collection, and possible write-off of the loss.",{"type":17,"tag":60,"props":61,"children":63},"h2",{"id":62},"check-the-invoice-and-confirm-the-overdue-amount",[64],{"type":23,"value":65},"Check the invoice and confirm the overdue amount",{"type":17,"tag":29,"props":67,"children":68},{},[69],{"type":23,"value":70},"Before sending a demand, check whether the claim is correct. In practice, this comes down to three things: the invoice must document a real sale, the customer details must be correct, and the payment must not have been received.",{"type":17,"tag":29,"props":72,"children":73},{},[74,76,82],{"type":23,"value":75},"You document credit sales with an invoice. An invoice must be issued no later than ",{"type":17,"tag":77,"props":78,"children":79},"strong",{},[80],{"type":23,"value":81},"one month after the customer received the goods or service",{"type":23,"value":83},". Revenue is recorded when the invoice is sent, even if the customer has not paid yet. If the invoice includes VAT, the VAT amount is reported according to the reporting rules, even if payment is delayed.",{"type":17,"tag":29,"props":85,"children":86},{},[87],{"type":23,"value":88},"At the start, check:",{"type":17,"tag":90,"props":91,"children":92},"ul",{},[93,99,118,123,128],{"type":17,"tag":94,"props":95,"children":96},"li",{},[97],{"type":23,"value":98},"whether the invoice has the correct number, date, due date, and the seller’s and customer’s details,",{"type":17,"tag":94,"props":100,"children":101},{},[102,104,109,111,116],{"type":23,"value":103},"whether your organization number includes the ",{"type":17,"tag":77,"props":105,"children":106},{},[107],{"type":23,"value":108},"MVA",{"type":23,"value":110}," suffix if the company is registered in the ",{"type":17,"tag":45,"props":112,"children":113},{},[114],{"type":23,"value":115},"Merverdiavgiftsregisteret",{"type":23,"value":117}," (VAT register),",{"type":17,"tag":94,"props":119,"children":120},{},[121],{"type":23,"value":122},"whether the description of the service or goods matches what was actually delivered,",{"type":17,"tag":94,"props":124,"children":125},{},[126],{"type":23,"value":127},"whether the payment was posted to another invoice or another company,",{"type":17,"tag":94,"props":129,"children":130},{},[131],{"type":23,"value":132},"whether the customer has submitted a complaint or dispute.",{"type":17,"tag":29,"props":134,"children":135},{},[136,138,143,145],{"type":23,"value":137},"If the mistake is on your side, fix it first. Usually this means issuing a ",{"type":17,"tag":45,"props":139,"children":140},{},[141],{"type":23,"value":142},"kreditnota",{"type":23,"value":144}," (credit note). If you want to organize the invoicing process itself, we cover the details in the article ",{"type":17,"tag":146,"props":147,"children":149},"a",{"href":148},"/en/news/how-to-issue-an-invoice-in-norway-and-what-it-must-include",[150],{"type":23,"value":151},"How do you issue an invoice in Norway and what must it contain?",{"type":17,"tag":29,"props":153,"children":154},{},[155,157,165],{"type":23,"value":156},"For issuing invoices, we recommend ",{"type":17,"tag":146,"props":158,"children":162},{"href":159,"rel":160},"https://e-faktury.no/",[161],"nofollow",[163],{"type":23,"value":164},"e-faktury.no",{"type":23,"value":166},". Invoice numbering should come from the invoicing program or from forms with preprinted numbers, so the numbers cannot be changed freely.",{"type":17,"tag":60,"props":168,"children":170},{"id":169},"first-contact-purring-and-inkassovarsel",[171],{"type":23,"value":172},"First contact, purring, and inkassovarsel",{"type":17,"tag":29,"props":174,"children":175},{},[176],{"type":23,"value":177},"After the due date, you can immediately remind the customer about the overdue payment. In many cases, a short email is enough: invoice number, amount, due date, and a request to confirm the transfer. Keep a copy of the message, a note from the phone call, and any customer replies.",{"type":17,"tag":29,"props":179,"children":180},{},[181],{"type":23,"value":182},"If the customer still does not pay, you move on to a formal reminder or a pre-collection notice:",{"type":17,"tag":184,"props":185,"children":186},"table",{},[187,216],{"type":17,"tag":188,"props":189,"children":190},"thead",{},[191],{"type":17,"tag":192,"props":193,"children":194},"tr",{},[195,201,206,211],{"type":17,"tag":196,"props":197,"children":198},"th",{},[199],{"type":23,"value":200},"Letter",{"type":17,"tag":196,"props":202,"children":203},{},[204],{"type":23,"value":205},"When to send it",{"type":17,"tag":196,"props":207,"children":208},{},[209],{"type":23,"value":210},"Minimum time for the customer",{"type":17,"tag":196,"props":212,"children":213},{},[214],{"type":23,"value":215},"Fee in 2026",{"type":17,"tag":217,"props":218,"children":219},"tbody",{},[220,257,287],{"type":17,"tag":192,"props":221,"children":222},{},[223,232,237,247],{"type":17,"tag":224,"props":225,"children":226},"td",{},[227],{"type":17,"tag":45,"props":228,"children":229},{},[230],{"type":23,"value":231},"Purring",{"type":17,"tag":224,"props":233,"children":234},{},[235],{"type":23,"value":236},"After the due date has passed",{"type":17,"tag":224,"props":238,"children":239},{},[240,245],{"type":17,"tag":77,"props":241,"children":242},{},[243],{"type":23,"value":244},"At least 14 days",{"type":23,"value":246}," if you charge a fee",{"type":17,"tag":224,"props":248,"children":249},{},[250,252],{"type":23,"value":251},"Maximum ",{"type":17,"tag":77,"props":253,"children":254},{},[255],{"type":23,"value":256},"NOK 38",{"type":17,"tag":192,"props":258,"children":259},{},[260,265,270,279],{"type":17,"tag":224,"props":261,"children":262},{},[263],{"type":23,"value":264},"Inkassovarsel without a fee",{"type":17,"tag":224,"props":266,"children":267},{},[268],{"type":23,"value":269},"As early as the day after the due date",{"type":17,"tag":224,"props":271,"children":272},{},[273,277],{"type":17,"tag":77,"props":274,"children":275},{},[276],{"type":23,"value":244},{"type":23,"value":278}," from sending",{"type":17,"tag":224,"props":280,"children":281},{},[282],{"type":17,"tag":77,"props":283,"children":284},{},[285],{"type":23,"value":286},"NOK 0",{"type":17,"tag":192,"props":288,"children":289},{},[290,295,307,315],{"type":17,"tag":224,"props":291,"children":292},{},[293],{"type":23,"value":294},"Inkassovarsel with a fee",{"type":17,"tag":224,"props":296,"children":297},{},[298,300,305],{"type":23,"value":299},"No earlier than ",{"type":17,"tag":77,"props":301,"children":302},{},[303],{"type":23,"value":304},"14 days",{"type":23,"value":306}," after the original due date",{"type":17,"tag":224,"props":308,"children":309},{},[310,314],{"type":17,"tag":77,"props":311,"children":312},{},[313],{"type":23,"value":244},{"type":23,"value":278},{"type":17,"tag":224,"props":316,"children":317},{},[318,319],{"type":23,"value":251},{"type":17,"tag":77,"props":320,"children":321},{},[322],{"type":23,"value":256},{"type":17,"tag":29,"props":324,"children":325},{},[326,328,332,334,339],{"type":23,"value":327},"A purring with a fee must be in writing, state the amount, specify what the claim relates to, for example the invoice number, and give the customer at least ",{"type":17,"tag":77,"props":329,"children":330},{},[331],{"type":23,"value":304},{"type":23,"value":333}," to pay. ",{"type":17,"tag":45,"props":335,"children":336},{},[337],{"type":23,"value":338},"Purregebyr",{"type":23,"value":340}," (the purring fee) is not subject to VAT, so you do not add it.",{"type":17,"tag":29,"props":342,"children":343},{},[344,346,356,358,363,365,370,372,376,378,383],{"type":23,"value":345},"An inkassovarsel is required before collection proceedings begin under the ",{"type":17,"tag":146,"props":347,"children":350},{"href":348,"rel":349},"https://lovdata.no/dokument/NL/lov/1988-05-13-26",[161],[351],{"type":17,"tag":45,"props":352,"children":353},{},[354],{"type":23,"value":355},"inkassoloven",{"type":23,"value":357},". It must be in writing, clearly marked ",{"type":17,"tag":77,"props":359,"children":360},{},[361],{"type":23,"value":362},"Inkassovarsel",{"type":23,"value":364}," or ",{"type":17,"tag":77,"props":366,"children":367},{},[368],{"type":23,"value":369},"Varsel om inkasso",{"type":23,"value":371},", include a payment deadline of at least ",{"type":17,"tag":77,"props":373,"children":374},{},[375],{"type":23,"value":304},{"type":23,"value":377},", and state that non-payment will lead to the case being handed over to collection or an ",{"type":17,"tag":45,"props":379,"children":380},{},[381],{"type":23,"value":382},"inkassobyrå",{"type":23,"value":384},".",{"type":17,"tag":29,"props":386,"children":387},{},[388,390,395],{"type":23,"value":389},"You may charge a fee for a maximum of ",{"type":17,"tag":77,"props":391,"children":392},{},[393],{"type":23,"value":394},"two written reminders",{"type":23,"value":396},": two purring letters or one purring and one inkassovarsel. Electronic communication is permitted if it is sent in an appropriate and secure way.",{"type":17,"tag":60,"props":398,"children":400},{"id":399},"interest-fees-and-standard-compensation-in-2026",[401],{"type":23,"value":402},"Interest, fees, and standard compensation in 2026",{"type":17,"tag":29,"props":404,"children":405},{},[406,408,413,415,420],{"type":23,"value":407},"If the invoice had a stated due date, you calculate ",{"type":17,"tag":45,"props":409,"children":410},{},[411],{"type":23,"value":412},"forsinkelsesrente",{"type":23,"value":414}," (late-payment interest) from the day after the due date. If the invoice had no due date, you calculate interest no earlier than ",{"type":17,"tag":77,"props":416,"children":417},{},[418],{"type":23,"value":419},"30 days after the invoice date",{"type":23,"value":384},{"type":17,"tag":29,"props":422,"children":423},{},[424],{"type":23,"value":425},"The late-payment interest rate is set twice a year. In 2026 it is:",{"type":17,"tag":184,"props":427,"children":428},{},[429,445],{"type":17,"tag":188,"props":430,"children":431},{},[432],{"type":17,"tag":192,"props":433,"children":434},{},[435,440],{"type":17,"tag":196,"props":436,"children":437},{},[438],{"type":23,"value":439},"Period in 2026",{"type":17,"tag":196,"props":441,"children":442},{},[443],{"type":23,"value":444},"Forsinkelsesrente rate",{"type":17,"tag":217,"props":446,"children":447},{},[448,464],{"type":17,"tag":192,"props":449,"children":450},{},[451,456],{"type":17,"tag":224,"props":452,"children":453},{},[454],{"type":23,"value":455},"1 January - 30 June 2026",{"type":17,"tag":224,"props":457,"children":458},{},[459],{"type":17,"tag":77,"props":460,"children":461},{},[462],{"type":23,"value":463},"12.00% per year",{"type":17,"tag":192,"props":465,"children":466},{},[467,472],{"type":17,"tag":224,"props":468,"children":469},{},[470],{"type":23,"value":471},"1 July - 31 December 2026",{"type":17,"tag":224,"props":473,"children":474},{},[475],{"type":17,"tag":77,"props":476,"children":477},{},[478],{"type":23,"value":479},"12.25% per year",{"type":17,"tag":29,"props":481,"children":482},{},[483],{"type":23,"value":484},"In a consumer relationship, you cannot claim interest higher than the statutory rate. In B2B relationships, a higher rate can be agreed if it is stated in the contract.",{"type":17,"tag":29,"props":486,"children":487},{},[488,490,495,497,502,504,509],{"type":23,"value":489},"If the customer is a business, a public institution, or another legal entity, you may claim ",{"type":17,"tag":45,"props":491,"children":492},{},[493],{"type":23,"value":494},"standardkompensasjon",{"type":23,"value":496}," (a fixed compensation for debt recovery costs) when the right to late-payment interest arises. In the second half of 2026, it is ",{"type":17,"tag":77,"props":498,"children":499},{},[500],{"type":23,"value":501},"NOK 430",{"type":23,"value":503},". In the first half of 2026, it was ",{"type":17,"tag":77,"props":505,"children":506},{},[507],{"type":23,"value":508},"NOK 460",{"type":23,"value":384},{"type":17,"tag":184,"props":511,"children":512},{},[513,534],{"type":17,"tag":188,"props":514,"children":515},{},[516],{"type":17,"tag":192,"props":517,"children":518},{},[519,524,529],{"type":17,"tag":196,"props":520,"children":521},{},[522],{"type":23,"value":523},"Cost or fee",{"type":17,"tag":196,"props":525,"children":526},{},[527],{"type":23,"value":528},"Amount in 2026",{"type":17,"tag":196,"props":530,"children":531},{},[532],{"type":23,"value":533},"Important rule",{"type":17,"tag":217,"props":535,"children":536},{},[537,558,578,610],{"type":17,"tag":192,"props":538,"children":539},{},[540,545,553],{"type":17,"tag":224,"props":541,"children":542},{},[543],{"type":23,"value":544},"Purring with a fee",{"type":17,"tag":224,"props":546,"children":547},{},[548,549],{"type":23,"value":251},{"type":17,"tag":77,"props":550,"children":551},{},[552],{"type":23,"value":256},{"type":17,"tag":224,"props":554,"children":555},{},[556],{"type":23,"value":557},"No VAT",{"type":17,"tag":192,"props":559,"children":560},{},[561,565,573],{"type":17,"tag":224,"props":562,"children":563},{},[564],{"type":23,"value":294},{"type":17,"tag":224,"props":566,"children":567},{},[568,569],{"type":23,"value":251},{"type":17,"tag":77,"props":570,"children":571},{},[572],{"type":23,"value":256},{"type":17,"tag":224,"props":574,"children":575},{},[576],{"type":23,"value":577},"Do not stack it beyond the allowed reminder limit",{"type":17,"tag":192,"props":579,"children":580},{},[581,596,605],{"type":17,"tag":224,"props":582,"children":583},{},[584,589,591],{"type":17,"tag":45,"props":585,"children":586},{},[587],{"type":23,"value":588},"Betalingsoppfordring",{"type":23,"value":590}," in ",{"type":17,"tag":45,"props":592,"children":593},{},[594],{"type":23,"value":595},"egeninkasso",{"type":17,"tag":224,"props":597,"children":598},{},[599,600],{"type":23,"value":251},{"type":17,"tag":77,"props":601,"children":602},{},[603],{"type":23,"value":604},"NOK 113",{"type":17,"tag":224,"props":606,"children":607},{},[608],{"type":23,"value":609},"This is a demand after an unsuccessful inkassovarsel",{"type":17,"tag":192,"props":611,"children":612},{},[613,618,627],{"type":17,"tag":224,"props":614,"children":615},{},[616],{"type":23,"value":617},"Standardkompensasjon in B2B and toward public entities",{"type":17,"tag":224,"props":619,"children":620},{},[621,625],{"type":17,"tag":77,"props":622,"children":623},{},[624],{"type":23,"value":501},{"type":23,"value":626}," from 1 July 2026",{"type":17,"tag":224,"props":628,"children":629},{},[630],{"type":23,"value":631},"It cannot be combined with purregebyr or inkassosalær",{"type":17,"tag":29,"props":633,"children":634},{},[635,637,644],{"type":23,"value":636},"Current interest and collection cost rates are published by ",{"type":17,"tag":146,"props":638,"children":641},{"href":639,"rel":640},"https://www.finanstilsynet.no/analyser-og-statistikk/forsinkelsesrente-og-standardkompensasjon/forsinkelsesrente/",[161],[642],{"type":23,"value":643},"Finanstilsynet",{"type":23,"value":645},". In practice, the key rule is this: do not add several types of costs to the customer at once if the regulations allow only one of them to be claimed.",{"type":17,"tag":60,"props":647,"children":649},{"id":648},"collection-dispute-and-legal-route",[650],{"type":23,"value":651},"Collection, dispute, and legal route",{"type":17,"tag":29,"props":653,"children":654},{},[655,657,662,664,668],{"type":23,"value":656},"After an unsuccessful inkassovarsel, you have two main options: ",{"type":17,"tag":45,"props":658,"children":659},{},[660],{"type":23,"value":661},"fremmedinkasso",{"type":23,"value":663}," (handing the case over to an external collection company) or ",{"type":17,"tag":45,"props":665,"children":666},{},[667],{"type":23,"value":595},{"type":23,"value":669}," (collecting your own claim yourself). With egeninkasso, you must keep track of the wording of the letters, deadlines, and costs. A mistake in the procedure can deprive you of the right to claim collection costs, even though the main claim still exists.",{"type":17,"tag":184,"props":671,"children":672},{},[673,694],{"type":17,"tag":188,"props":674,"children":675},{},[676],{"type":17,"tag":192,"props":677,"children":678},{},[679,684,689],{"type":17,"tag":196,"props":680,"children":681},{},[682],{"type":23,"value":683},"Situation",{"type":17,"tag":196,"props":685,"children":686},{},[687],{"type":23,"value":688},"What you do",{"type":17,"tag":196,"props":690,"children":691},{},[692],{"type":23,"value":693},"What to watch out for",{"type":17,"tag":217,"props":695,"children":696},{},[697,715,740,758],{"type":17,"tag":192,"props":698,"children":699},{},[700,705,710],{"type":17,"tag":224,"props":701,"children":702},{},[703],{"type":23,"value":704},"The customer stays silent and does not pay",{"type":17,"tag":224,"props":706,"children":707},{},[708],{"type":23,"value":709},"You send an inkassovarsel, then hand the case over to collection or pursue egeninkasso",{"type":17,"tag":224,"props":711,"children":712},{},[713],{"type":23,"value":714},"Keep track of the 14-day deadlines and fee limits",{"type":17,"tag":192,"props":716,"children":717},{},[718,723,735],{"type":17,"tag":224,"props":719,"children":720},{},[721],{"type":23,"value":722},"The customer disputes the invoice",{"type":17,"tag":224,"props":724,"children":725},{},[726,728,733],{"type":23,"value":727},"You treat the matter as an ",{"type":17,"tag":45,"props":729,"children":730},{},[731],{"type":23,"value":732},"omtvistet krav",{"type":23,"value":734}," (disputed claim)",{"type":17,"tag":224,"props":736,"children":737},{},[738],{"type":23,"value":739},"Ordinary collection is not the right route if the objections are not clearly unfounded",{"type":17,"tag":192,"props":741,"children":742},{},[743,748,753],{"type":17,"tag":224,"props":744,"children":745},{},[746],{"type":23,"value":747},"The customer admits the debt but has no money",{"type":17,"tag":224,"props":749,"children":750},{},[751],{"type":23,"value":752},"You can agree on a repayment plan in writing or continue collection efforts",{"type":17,"tag":224,"props":754,"children":755},{},[756],{"type":23,"value":757},"Secure the deadlines and written acknowledgment of the debt",{"type":17,"tag":192,"props":759,"children":760},{},[761,766,783],{"type":17,"tag":224,"props":762,"children":763},{},[764],{"type":23,"value":765},"The customer still does not pay after formal demands",{"type":17,"tag":224,"props":767,"children":768},{},[769,771,776,778],{"type":23,"value":770},"Consider ",{"type":17,"tag":45,"props":772,"children":773},{},[774],{"type":23,"value":775},"forliksrådet",{"type":23,"value":777}," or enforcement through ",{"type":17,"tag":45,"props":779,"children":780},{},[781],{"type":23,"value":782},"namsmannen",{"type":17,"tag":224,"props":784,"children":785},{},[786],{"type":23,"value":787},"Prepare the contract, invoice, correspondence, and proof of the service being performed",{"type":17,"tag":29,"props":789,"children":790},{},[791,793,802],{"type":23,"value":792},"If the customer raises a specific complaint, for example claiming that the service was not performed or that the price was different from what was agreed, reply in writing and gather documents. In the case of a disputed claim, ordinary collection must generally be replaced by an attempt at settlement or proceedings before ",{"type":17,"tag":146,"props":794,"children":797},{"href":795,"rel":796},"https://www.politiet.no/tjenester/namsmann-og-forliksrad/forliksradet/dette-skjer-i-forliksradet",[161],[798],{"type":17,"tag":45,"props":799,"children":800},{},[801],{"type":23,"value":775},{"type":23,"value":803},". Forliksrådet is the lowest civil court in Norway and has both mediation and judicial functions.",{"type":17,"tag":29,"props":805,"children":806},{},[807,809,814,816,821,823,828],{"type":23,"value":808},"If the debtor does not pay after a final decision or settlement, the case may be sent to enforcement through the namsmannen. In 2026, the basic court fee unit, ",{"type":17,"tag":45,"props":810,"children":811},{},[812],{"type":23,"value":813},"rettsgebyr",{"type":23,"value":815},", is ",{"type":17,"tag":77,"props":817,"children":818},{},[819],{"type":23,"value":820},"NOK 1,345",{"type":23,"value":822},", and the handling fee in forliksrådet is ",{"type":17,"tag":77,"props":824,"children":825},{},[826],{"type":23,"value":827},"NOK 2,071",{"type":23,"value":829}," for cases covered by that rate. As a rule, the party filing the case pays the fee, but the losing party may be ordered to reimburse costs.",{"type":17,"tag":29,"props":831,"children":832},{},[833,835,840,842,847],{"type":23,"value":834},"Also remember ",{"type":17,"tag":45,"props":836,"children":837},{},[838],{"type":23,"value":839},"foreldelse",{"type":23,"value":841}," (limitation). The general limitation period for monetary claims in Norway is ",{"type":17,"tag":77,"props":843,"children":844},{},[845],{"type":23,"value":846},"3 years",{"type":23,"value":848},". For an invoice, you usually count it from the day the claim became due, meaning the due date. Do not leave the matter until the last moment.",{"type":17,"tag":29,"props":850,"children":851},{},[852,854,860],{"type":23,"value":853},"If you want us to assess your situation, check the invoice, letters, and possible next steps, write to us at ",{"type":17,"tag":146,"props":855,"children":857},{"href":856},"mailto:info@efirma.no",[858],{"type":23,"value":859},"info@efirma.no",{"type":23,"value":861},". We help with many such cases, and we may be able to help with yours too.",{"type":17,"tag":60,"props":863,"children":865},{"id":864},"loss-on-receivables-and-vat",[866],{"type":23,"value":867},"Loss on receivables and VAT",{"type":17,"tag":29,"props":869,"children":870},{},[871,873,878,880,885,886,891],{"type":23,"value":872},"An unpaid invoice remains in the accounts as a receivable from the customer. If, after appropriate action, the receivable turns out to be uncollectible, you can record a ",{"type":17,"tag":45,"props":874,"children":875},{},[876],{"type":23,"value":877},"tap på krav",{"type":23,"value":879}," (loss on receivables). The loss is recognized for the year in which it was finally established, in the ",{"type":17,"tag":45,"props":881,"children":882},{},[883],{"type":23,"value":884},"næringsspesifikasjon",{"type":23,"value":364},{"type":17,"tag":45,"props":887,"children":888},{},[889],{"type":23,"value":890},"skattemelding",{"type":23,"value":892}," (tax return), depending on the business form and reporting method.",{"type":17,"tag":29,"props":894,"children":895},{},[896,898,903],{"type":23,"value":897},"If the invoice included VAT and the company was registered in the Merverdiavgiftsregisteret, under certain conditions you can correct the ",{"type":17,"tag":45,"props":899,"children":900},{},[901],{"type":23,"value":902},"mva-melding",{"type":23,"value":904}," (VAT return). This applies when VAT was previously reported on the sale, but the receivable ultimately became uncollectible because the debtor lacked the ability to pay.",{"type":17,"tag":29,"props":906,"children":907},{},[908],{"type":23,"value":909},"Examples of circumstances that support treating a receivable as finally lost:",{"type":17,"tag":90,"props":911,"children":912},{},[913,918,937,942],{"type":17,"tag":94,"props":914,"children":915},{},[916],{"type":23,"value":917},"collection or enforcement was unsuccessful,",{"type":17,"tag":94,"props":919,"children":920},{},[921,923,928,930,935],{"type":23,"value":922},"the invoice remains unpaid ",{"type":17,"tag":77,"props":924,"children":925},{},[926],{"type":23,"value":927},"6 months after the due date",{"type":23,"value":929},", despite at least ",{"type":17,"tag":77,"props":931,"children":932},{},[933],{"type":23,"value":934},"three purringer",{"type":23,"value":936}," sent at normal intervals and adequate creditor action,",{"type":17,"tag":94,"props":938,"children":939},{},[940],{"type":23,"value":941},"bankruptcy, liquidation, or public restructuring shows there is no coverage,",{"type":17,"tag":94,"props":943,"children":944},{},[945],{"type":23,"value":946},"an overall assessment of the case shows that the claim is clearly uncollectible.",{"type":17,"tag":29,"props":948,"children":949},{},[950],{"type":23,"value":951},"A mere refusal to pay because of a dispute is not enough to correct VAT as an uncollectible receivable. A dispute over the quality, scope, or price of the service must first be resolved on its merits. Lack of willingness to pay is different from lack of ability to pay.",{"type":17,"tag":29,"props":953,"children":954},{},[955,957,964],{"type":23,"value":956},"If, after writing off the loss, the customer pays all or part of the invoice, the amount received must be recorded as income in the year it is received. In the accounting system (for example ",{"type":17,"tag":146,"props":958,"children":961},{"href":959,"rel":960},"https://efirma.no/",[161],[962],{"type":23,"value":963},"Efirma.no",{"type":23,"value":965},"), it is worth keeping the full history: the invoice, purring letters, inkassovarsel, customer replies, collection documents, and the write-off decision.",{"type":17,"tag":29,"props":967,"children":968},{},[969,971,978,980],{"type":23,"value":970},"For tax and VAT assessment, it is worth consulting an accounting firm (for example ",{"type":17,"tag":146,"props":972,"children":975},{"href":973,"rel":974},"https://efirmaregnskap.no/",[161],[976],{"type":23,"value":977},"Efirma Regnskap AS",{"type":23,"value":979},"), because an incorrect VAT correction can be more expensive than the overdue invoice itself. We also discuss the general rules for booking business expenses in the article ",{"type":17,"tag":146,"props":981,"children":983},{"href":982},"/en/news/what-can-i-put-as-business-expenses-in-norway",[984],{"type":23,"value":985},"What expenses can I deduct in Norway?",{"type":17,"tag":60,"props":987,"children":989},{"id":988},"summary",[990],{"type":23,"value":991},"Summary",{"type":17,"tag":29,"props":993,"children":994},{},[995],{"type":23,"value":996},"So once again:",{"type":17,"tag":998,"props":999,"children":1001},"steps",{":items":1000},"[{\"title\":\"Check the invoice and the account\",\"text\":\"Make sure the invoice is correct and the payment was not posted incorrectly.\"},{\"title\":\"Contact the customer\",\"text\":\"Send a short message or call and keep proof of contact.\"},{\"title\":\"Send a purring or an inkassovarsel\",\"text\":\"Choose the letter according to the stage of the case and keep track of the minimum deadlines.\"},{\"title\":\"Charge interest and costs according to the rules\",\"text\":\"Apply the current rates and do not combine fees that cannot be stacked.\"},{\"title\":\"Hand the case over if needed\",\"text\":\"If payment is not made, choose collection, forliksrådet, or enforcement depending on the situation.\"}]",[],{"type":17,"tag":60,"props":1003,"children":1005},{"id":1004},"faq-frequently-asked-questions",[1006],{"type":23,"value":1007},"FAQ - frequently asked questions",{"type":17,"tag":1009,"props":1010,"children":1012},"h3",{"id":1011},"can-i-send-an-inkassovarsel-without-a-previous-purring",[1013],{"type":23,"value":1014},"Can I send an inkassovarsel without a previous purring?",{"type":17,"tag":29,"props":1016,"children":1017},{},[1018,1020,1024],{"type":23,"value":1019},"Yes. You can send an inkassovarsel as early as the day after the due date if you do not charge a fee for it. If you want to add a fee, you must wait at least ",{"type":17,"tag":77,"props":1021,"children":1022},{},[1023],{"type":23,"value":304},{"type":23,"value":1025}," from the original due date.",{"type":17,"tag":1009,"props":1027,"children":1029},{"id":1028},"is-vat-added-to-a-purring-fee",[1030],{"type":23,"value":1031},"Is VAT added to a purring fee?",{"type":17,"tag":29,"props":1033,"children":1034},{},[1035,1037,1041],{"type":23,"value":1036},"No. Purregebyr is not subject to VAT. If the maximum purring fee in 2026 is ",{"type":17,"tag":77,"props":1038,"children":1039},{},[1040],{"type":23,"value":256},{"type":23,"value":1042},", that amount is without added merverdiavgift.",{"type":17,"tag":1009,"props":1044,"children":1046},{"id":1045},"do-i-have-to-pay-vat-on-an-invoice-the-customer-has-not-paid",[1047],{"type":23,"value":1048},"Do I have to pay VAT on an invoice the customer has not paid?",{"type":17,"tag":29,"props":1050,"children":1051},{},[1052],{"type":23,"value":1053},"If the invoice documents a VAT-liable sale and you consider that you have a claim against the customer, a delay in payment alone does not exempt you from reporting VAT. A VAT correction comes into play only when the receivable meets the conditions for being finally uncollectible.",{"type":17,"tag":1009,"props":1055,"children":1057},{"id":1056},"what-should-i-do-if-the-customer-says-the-invoice-is-wrong",[1058],{"type":23,"value":1059},"What should I do if the customer says the invoice is wrong?",{"type":17,"tag":29,"props":1061,"children":1062},{},[1063],{"type":23,"value":1064},"Reply in writing, explain the basis of the invoice, and gather evidence: the contract, the order, photos of the completed work, a handover report, and correspondence. If the customer’s objections are not clearly unfounded, the matter is disputed and ordinary collection is not the right route.",{"type":17,"tag":1009,"props":1066,"children":1068},{"id":1067},"how-long-do-i-have-to-pursue-an-unpaid-invoice",[1069],{"type":23,"value":1070},"How long do I have to pursue an unpaid invoice?",{"type":17,"tag":29,"props":1072,"children":1073},{},[1074,1076,1080],{"type":23,"value":1075},"The general limitation period for monetary claims in Norway is ",{"type":17,"tag":77,"props":1077,"children":1078},{},[1079],{"type":23,"value":846},{"type":23,"value":1081},". For invoices, you usually count it from the due date. Act in good time so you do not lose the ability to enforce the claim effectively.",{"type":17,"tag":60,"props":1083,"children":1085},{"id":1084},"summary-1",[1086],{"type":23,"value":991},{"type":17,"tag":90,"props":1088,"children":1089},{},[1090,1095,1100,1116],{"type":17,"tag":94,"props":1091,"children":1092},{},[1093],{"type":23,"value":1094},"After the due date, first check the invoice, the bank account, and any objections from the customer.",{"type":17,"tag":94,"props":1096,"children":1097},{},[1098],{"type":23,"value":1099},"Purring and inkassovarsel must meet formal requirements if you want to charge fees and move on to collection.",{"type":17,"tag":94,"props":1101,"children":1102},{},[1103,1105,1109,1111,1115],{"type":23,"value":1104},"In 2026, the maximum fee for a purring and an inkassovarsel is ",{"type":17,"tag":77,"props":1106,"children":1107},{},[1108],{"type":23,"value":256},{"type":23,"value":1110},", and late-payment interest from 1 July 2026 is ",{"type":17,"tag":77,"props":1112,"children":1113},{},[1114],{"type":23,"value":479},{"type":23,"value":384},{"type":17,"tag":94,"props":1117,"children":1118},{},[1119],{"type":23,"value":1120},"An uncollectible invoice can be written off as a loss and, in certain situations, VAT can be corrected, but a dispute with the customer must be distinguished from a lack of ability to pay.",{"type":17,"tag":29,"props":1122,"children":1123},{},[1124,1126,1132],{"type":23,"value":1125},"If you need help recovering payment for an invoice in Norway, call us: ",{"type":17,"tag":146,"props":1127,"children":1129},{"href":1128},"tel:+4721383821",[1130],{"type":23,"value":1131},"+47 21 38 38 21",{"type":23,"value":1133},". We help organize the documents and choose the right next step.",{"type":17,"tag":29,"props":1135,"children":1136},{},[1137],{"type":17,"tag":45,"props":1138,"children":1139},{},[1140,1142],{"type":23,"value":1141},"Article author: Marcin - ",{"type":17,"tag":146,"props":1143,"children":1145},{"href":1144},"mailto:marcin@efirma.no",[1146],{"type":23,"value":1147},"marcin@efirma.no",{"title":7,"searchDepth":1149,"depth":1149,"links":1150},3,[1151,1153,1154,1155,1156,1157,1158,1165],{"id":62,"depth":1152,"text":65},2,{"id":169,"depth":1152,"text":172},{"id":399,"depth":1152,"text":402},{"id":648,"depth":1152,"text":651},{"id":864,"depth":1152,"text":867},{"id":988,"depth":1152,"text":991},{"id":1004,"depth":1152,"text":1007,"children":1159},[1160,1161,1162,1163,1164],{"id":1011,"depth":1149,"text":1014},{"id":1028,"depth":1149,"text":1031},{"id":1045,"depth":1149,"text":1048},{"id":1056,"depth":1149,"text":1059},{"id":1067,"depth":1149,"text":1070},{"id":1084,"depth":1152,"text":991},"markdown","content:news:what-to-do-when-a-client-does-not-pay-an-invoice-in-norway:index.md","content","news/what-to-do-when-a-client-does-not-pay-an-invoice-in-norway/index.md","news/what-to-do-when-a-client-does-not-pay-an-invoice-in-norway/index","md",{"loc":4},[1174,1178],{"_path":1175,"title":1176,"date":1177},"/news/how-to-close-an-enk-in-norway","How to close a sole proprietorship (ENK) in Norway?","2026-08-24",{"_path":1179,"title":1180,"date":1181},"/news/how-long-keep-accounting-records-norway","How Long Must Accounting Records Be Kept in Norway?","2026-08-21",1787575372394]