How to issue an invoice in Norway and what it must include?

Good morning, I set up an ENK in Norway and now I need to issue my first invoice for a client. Can I make it in Word, what number should I use, and should I add MVA?

This is one of the most common questions we hear from people running a business in Norway. Under Norwegian regulations, an invoice functions as salgsdokumentasjon (sales documentation) and forms the basis for booking revenue, tax reporting, and any MVA settlement.

In this article, we explain how to issue an invoice in Norway in 2026, what it must contain, when to charge MVA, how numbering works, what to do after exceeding the 50 000 NOK threshold, and how to correct an incorrect invoice. We will also show why it is worth using the invoicing tool e-faktury.no instead of preparing invoices manually.

What is an invoice and can it be issued manually?

A Norwegian invoice is an accounting document that confirms the sale of goods or the performance of a service. The minimum requirements for such a document are set out in bokføringsforskriften § 5-1-1, the implementing regulations to the Norwegian Accounting Act.

As a rule, the seller issues the invoice. Exceptions are possible only in special situations, for example when the document is issued by the buyer under the law or a written agreement. In a typical ENK or AS, you as the seller are responsible for issuing the invoice correctly.

The most important rule is simple: the invoice must be complete, understandable, and traceable in the accounts. So it is not enough to send the customer an email with the amount to pay.

Can an invoice be issued manually?

In practice, you have two standard options:

1. Issue the invoice in invoicing software with automatic numbering.
2. Use pre-numbered forms or pads from a print shop that include the company name and organisation number.

You should not create invoice numbers arbitrarily, for example in Word or Excel, if you do not have a controllable, automatic, or pre-numbered sequence. Invoice numbering must make it easy to verify that all sales documents have been included in the accounts.

That is why we recommend our invoicing tool e-faktury.no. It helps keep numbering correct, organise customer data, issue invoices with or without MVA, and prepare documents that comply with Norwegian requirements.

If you also use accounting software (for example Efirma.no), it becomes easier to connect invoicing, bookkeeping, reports, and MVA reporting in one process.

What language should the invoice be in?

An invoice should be issued in a language permitted by accounting regulations. Accepted languages are:

• Norwegian,
• Swedish,
• Danish,
• English.

The Sami language is treated as Norwegian. In practice, for Polish entrepreneurs in Norway, the safest choice is invoices in Norwegian or English. If you need Polish supporting descriptions, make sure the key elements of the document remain understandable and compliant with Norwegian requirements.

What must an invoice in Norway include?

Every invoice should contain specific information. Missing some of it can cause problems with bookkeeping, MVA deductions, or during an inspection.

Mandatory invoice elements

An invoice should include at least:

• invoice number,
• document date, usually the invoice issue date,
• seller details,
• buyer details,
• description of the goods or service,
• scope of the work, for example the number of hours, units, metres, or stages,
• time and place of delivery of the goods or performance of the service,
• amount due,
• payment due date,
• applicable MVA rate or information that MVA is not charged,
• MVA amount shown in NOK, if the sale is taxable,
• total amount payable.

If one invoice covers different types of sales, for example some items with MVA and some without MVA, or items with different rates, you must show them separately. Totals for each rate should be separated so it is clear what the tax was charged on.

Seller details

The invoice must include at least:

• company name,
• Norwegian organisation number,
• address, if required for the business form or needed to identify the seller.

If the company is registered in the Merverdiavgiftsregisteret (MVA register), you add MVA after the organisation number. You do not get a separate MVA number. The MVA number is your nine-digit organisation number with MVA added.

Example:

Org.nr. 999 999 999 MVA

If you run an AS, ASA, or a Norwegian branch of a foreign company, i.e. NUF, the invoice must also include the word Foretaksregisteret. Foretaksregisteret (the Register of Business Enterprises) is especially important for companies and branches. For AS, ASA, and NUF, the rules also require the address of the main office, and if the company is in liquidation, the invoice must state this.

If you are interested in the topic of foreign branches, we cover it in more detail in the article When is it worth setting up a NUF in Norway?.

Buyer details

The invoice should include at least:

• buyer name,
• buyer address or organisation number.

For reverse-charge transactions, the buyer's organisation number is mandatory. If the buyer is registered in the MVA register, their number should end with MVA.

It is a good idea to check the counterparty details in the Enhetsregisteret (the Register of Legal Entities), using the basic data Nøkkelopplysninger in Brønnøysundregistrene. There you can verify, among other things, the organisation number, legal form, address, and whether the company is registered in the MVA-registeret and Foretaksregisteret.

Numbering, date, and issue deadline

An invoice number is not a matter of style. It is part of accounting control. Invoices must have continuous, automatic, or pre-numbered numbering so that the completeness of the documents can be checked.

Proper numbering should be:

• continuous,
• traceable,
• assigned automatically by software or based on pre-numbered forms,
• without unexplained gaps.

You should not start with a random number, delete invoices from the system, or correct numbering retroactively. If you make a mistake on an invoice, in principle you do not delete it from the history - you issue a kreditnota (credit note, correction document), which we explain below.

You should issue an invoice as soon as possible and no later than one month after delivery of the goods or completion of the service, unless special rules apply to the situation. For monthly invoicing, deliveries may be invoiced within 15 business days of the month following the month of delivery.

An important practical rule: a document issued within the first 15 business days of the month may show the last day of the previous month as the document date, if the goods or service had already been delivered or performed then.

MVA on an invoice - when should tax be added?

MVA (merverdiavgift, Norwegian value-added tax) is charged on most goods and services. The company collects it from the customer and settles it with the authorities. At the same time, once registered in the MVA-registeret, it can generally deduct MVA on business purchases related to taxable sales.

Registration threshold in 2026

In 2026, mandatory registration in the Merverdiavgiftsregisteret arises once you exceed 50 000 NOK in taxable MVA sales in any 12-month period.

For charitable and public-benefit organisations, the threshold is 140 000 NOK.

Only sales subject to MVA count toward the limit. Sales of goods or services excluded from MVA rules do not count toward the registration threshold.

Before registration, you are not allowed to issue invoices with MVA. This is very important. If you are not yet registered in the MVA-registeret, you invoice without MVA, even if you expect to exceed the threshold soon.

What if an invoice exceeds the 50 000 NOK threshold?

If the invoice you are issuing now causes the 50 000 NOK threshold to be exceeded, follow this practical procedure:

1. Issue the invoice without MVA.
2. Inform the customer that an additional invoice for MVA will be issued after registration.
3. Register the company in the MVA-registeret.
4. After registration is confirmed, issue an MVA invoice related to the invoice that exceeded the threshold.
5. Issue subsequent invoices with MVA.

Do not add MVA to the organisation number before registration. You do that only after confirmation of entry in the MVA-registeret.

MVA rates in 2026

The current basic MVA rates in Norway for 2026 are as follows:

From 1 July 2025, the MVA rate for water and sewage services was reduced from 25% to 15%, so in 2026 the 15% rate already applies.

Remember that the MVA amount on the invoice must be shown in NOK, even if the settlement with the customer is in a foreign currency.

Sales without MVA, 0% rate, and mixed sales

Not every sale without MVA means the same thing. In Norway, it is important to distinguish sales excluded from MVA from sales that are within the MVA rules but taxed at a 0% rate.

Sales excluded from MVA. Some services, such as health, education, and cultural services, are excluded from MVA rules. For such sales you do not charge MVA, such sales do not give the right to register in the MVA-registeret, you do not count them toward the 50 000 NOK threshold, and you do not deduct MVA on purchases used exclusively for such sales.

0% rate. Some sales are covered by MVA rules but taxed at a 0% rate. This includes, among other things, exports, the sale of books in the final sales chain, newspaper sales, and used cars. Such sales may give the right to register in the MVA-registeret and deduct input MVA, even though the rate on the invoice is 0%.

Mixed sales. If your business includes both MVA-taxable and MVA-free activity, you need to keep the separation clear. You charge MVA only on the taxable part. Purchases used both for taxable and non-taxable sales require a proportional split of input MVA.

Electronic invoice, PDF, and EHF

It is worth distinguishing a regular invoice sent by email from an electronic invoice in the Norwegian sense.

An electronic invoice is a data file that the recipient can automatically import and process in their accounting system (for example Efirma.no). A PDF sent by email is not an electronic invoice in this technical sense, even though in practice many clients accept PDF as a way of delivering the document.

When is an EHF invoice needed?

An EHF-faktura (electronic invoice in the Norwegian EHF standard) is especially important for sales to the public sector.

For public procurement covered by public procurement rules, generally above 100 000 NOK excluding MVA, the invoice must be electronic and comply with the EHF standard. Invoicing the public sector takes place through the Peppol network, and foreign companies use the Peppol BIS Billing 3.0 standard.

If your invoicing system does not support EHF, you can use a web-based invoicing portal that allows sending such invoices.

How to issue an invoice step by step?

Below we show a practical procedure for ENK and AS.

Step 1: Check the company's organisation number

Before issuing your first invoice, the company must have an organisation number from the Enhetsregisteret (Register of Legal Entities). The organisation number has 9 digits and identifies the company in contacts with customers, the bank, accounting, and public authorities.

If you are just starting the company, registration of an AS, ENK, or register changes is done through the Samordnet registermelding (coordinated register notification) in Altinn.

Step 2: Check MVA status

Before issuing an invoice, determine whether the company is registered in the MVA-registeret.

• If you are not registered, issue the invoice without MVA.
• If you are registered, issue the invoice with the correct MVA rate, unless the sale is MVA-free or taxed at 0%.
• After registration, add MVA after the organisation number on the invoice.

Step 3: Use invoicing software

Choose a tool that ensures proper numbering and complete information. For invoicing, we recommend e-faktury.no, especially if you want to avoid mistakes with numbers, MVA, customer details, and payment deadlines.

If you keep your accounts in accounting software (for example Efirma.no) or use accounting services (for example Efirma Regnskap AS), make sure the invoices reach the accounts in a complete and readable form.

Step 4: Fill in the invoice details

On the invoice, enter:

• invoice number and date,
• seller details,
• buyer details,
• description of the service or goods,
• date and place of delivery or service completion,
• number of items, hours, or other scope of work,
• unit price and total,
• correct MVA rate,
• MVA amount in NOK,
• payment due date,
• account number for payment,
• any reverse-charge marking.

For reverse charge (that is, when the buyer settles the MVA, not you), the invoice should include the note: "Omvendt avgiftsplikt - Merverdiavgift ikke beregnet".

Step 5: Send the invoice and record the sale

After issuing the invoice, send it to the customer and make sure it is booked. If you are registered in the MVA-registeret, the sale from the invoice will form the basis for reporting in the mva-melding (MVA return).

What happens after the invoice is issued?

Issuing the invoice is not the end. Below we gather the most important duties that arise after the document has been sent to the customer: corrections, MVA reporting, online sales, storage, and debt collection.

An error on an invoice - when should you issue a kreditnota?

If you issued an incorrect invoice or need to change it, you use a kreditnota (credit note, correction document for a previous invoice). A kreditnota is subject to the same documentation requirements as an invoice.

The kreditnota should refer to the invoice it corrects. This makes it clear which original document the correction relates to.

You issue a kreditnota, for example, when:

• the invoice amount was incorrect,
• the wrong MVA rate was used,
• the customer returned goods,
• a discount was granted after the invoice was issued,
• the invoice was issued to the wrong recipient.

Do not correct an old invoice by deleting it from the system and issuing a new one with the same number. In accounting, document history matters.

MVA reporting after issuing invoices

After registration in the MVA-registeret, most companies file an mva-melding six times a year, i.e. every two months. This mva-melding shows the output MVA from sales and the input MVA from business purchases.

The standard MVA reporting and payment deadlines in 2026 are as follows:

An mva-melding must also be filed if there was no turnover during the period.

Small businesses may, after at least one year of registration in the MVA-registeret, apply for annual MVA reporting if turnover is below 1 million NOK. The deadline for the annual return and payment is 10 March of the year following the income year, and the deadline for applying for annual reporting is 1 February of the income year.

Businesses not registered in the MVA-registeret that buy services from abroad subject to reverse charge must remember the reverse-charge return when purchases in the quarter exceed 2 000 NOK excluding MVA.

Online sales and invoicing

Online sales are documented under the normal rules for credit sales, i.e. with an invoice. This applies, for example, to an online store, an app, or a service ordered and paid for online.

Online sales occur when the customer both orders and pays in an online solution without visiting the point of sale physically. If the customer orders online but picks up and pays in the store, it is a regular cash sale.

Storing invoices

Sales and purchase invoices are basic accounting records. As a rule, they must be kept for 5 years.

Supporting documentation, such as contracts, correspondence, or documents containing additional important information, is usually kept for 3.5 years. However, if an invoice refers to a contract instead of containing full information, the contract may become the primary document and must then be stored for as long as the invoice.

Invoices may be stored on paper or electronically. When storing them electronically, you must ensure backups and the ability to print the documents throughout the retention period.

Accounting data that was originally available electronically must remain electronically accessible for 3.5 years after the end of the financial year.

Even if you use an external provider or accounting services (for example Efirma Regnskap AS), responsibility for proper document storage remains with the business owner.

Payment deadline, interest, and debt collection

An invoice must include a payment due date. If the due date is stated on the invoice, late interest may be charged from the day after the due date. If no due date is stated, interest may be charged no earlier than 30 days after the invoice date.

In 2026, the current statutory forsinkelsesrente (late payment interest) for the period 1 January 2026 - 30 June 2026 is 12.00% per year.

The current standardkompensasjon (standard compensation for recovery costs) for debtors that are businesses, public authorities, and other legal entities is 460 NOK from 1 January 2026. The rates are set every six months.

A purring (payment reminder) with a fee may be sent no earlier than 14 days after the payment deadline. It must be in writing, include a 14-day payment deadline, and state what the claim concerns. A typical standard purregebyr (reminder fee) is 35 NOK.

An inkassovarsel (debt collection warning) may be sent the day after the payment deadline if you do not charge a fee. If it is to include a fee, you must wait 14 days from the original payment deadline, mark the document as "Inkassovarsel" or "Varsel om inkasso", and give 14 days to pay.

The most common mistakes when issuing invoices

In practice, we most often see the following problems:

• issuing invoices with MVA before registration in the MVA-registeret,
• missing MVA after the organisation number after registration,
• missing the word Foretaksregisteret on invoices from AS, ASA, or NUF,
• manual, uncontrolled invoice numbering,
• missing date and place of service performance,
• missing payment due date,
• combining items with different MVA rates without separate specification,
• correcting an invoice by deleting the document instead of issuing a kreditnota,
• failing to store invoices for the required 5 years.

Many of these errors can be reduced by using the invoicing tool e-faktury.no and properly maintained accounting in accounting software (for example Efirma.no).

FAQ - frequently asked questions

Summary

• An invoice in Norway is salgsdokumentasjon and must include, among other things, the number, date, party details, description of the service, amounts, payment due date, and proper MVA information.
• In 2026, the registration threshold in the MVA-registeret is more than 50 000 NOK of taxable MVA sales in any 12-month period. Before registration, you may not invoice with MVA.
• Invoice numbering must be traceable, so it is best to use the invoicing tool e-faktury.no.
• An incorrect invoice is corrected with a kreditnota, and invoices are generally kept for 5 years.

Do you need help with invoicing, MVA, or accounting for a Norwegian company? Get in touch with us. We are available Monday to Friday from 9:00 - 21:00 at +47 21 38 38 21.

Article author: Marcin - marcin@efirma.no