Norway invoice requirements: the practical rules to check before sending
Norwegian invoices have several details worth checking carefully: controlled invoice numbers, the correct use of MVA, company-register information, VAT expressed in NOK when an invoice uses foreign currency, retained void numbers, and EHF when the recipient requires structured electronic invoicing. This guide brings those points together from official Norwegian sources.
Reviewed: 5 September 2026 · Les guiden på norsk
The Norway-specific details worth checking
Use this as a practical checklist, then follow the official sources linked below for the rules that apply to your business and transaction.
| Topic | Practical requirement | InvoiceCraftly Norway |
|---|---|---|
| Invoice number | Machine-controlled, traceable sequence rather than freely editable numbers | Keeps Norwegian invoice numbers in a controlled sequence and prevents silent restarts |
| Unused/error number | Retain the number/history and mark it void | Makuler keeps the number and reason in the document history |
| Organisation number | Seller name and organisation number on business/sales documents | Nine-digit organisation-number and seller identity fields |
| MVA suffix | Show MVA after the organisation number when VAT-registered | Seller records VAT-registration status explicitly so the document can show MVA correctly |
| AS/ASA identity | Legal form, head-office address, relevant register and liquidation status | Dedicated fields for the supported Norwegian company details |
| Foreign currency | Where Norwegian VAT applies, the VAT amount itself must also be shown in NOK | Calculates a separate NOK VAT amount from the documented rate details you enter |
| EHF | Relevant public-sector invoicing requires structured electronic invoicing | EHF readiness and recipient checks are available; sending happens through an EHF-capable service |
1. Norwegian invoice numbers must stay in a controllable sequence
Altinn explains that invoice numbers should be assigned by the invoicing program or come from pre-numbered forms so the issuer cannot simply choose the number. Skatteetaten guidance also emphasizes a controllable sequence for the individual bookkeeping entity.
In practice, avoid treating the invoice number like an ordinary text field that can be freely replaced after a number has been assigned. Keep the numbering history aligned with the records you actually use.
How InvoiceCraftly helps: the Norway workflow keeps invoice numbers in a controlled sequence. If the previous numbering record is unavailable, InvoiceCraftly asks you to restore or confirm the previous sequence before continuing instead of quietly starting again from 1.
Sources: Altinn — Faktura (salgsdokumentasjon) and Skatteetaten — Inntekter.
2. Keep unused or erroneous numbers in the history
When a numbered sales document is unused or erroneous, Norwegian guidance describes keeping the invoice in the number series and marking it as void rather than making the number disappear from the history.
In InvoiceCraftly, Makuler keeps the number, marks the unissued document as void, and records a reason. If an invoice has already been issued, use the appropriate correction path such as a credit note instead.
3. MVA after the organisation number depends on VAT registration
Norway VAT number format: when a seller is registered in Merverdiavgiftsregisteret, Norwegian business-document guidance uses the seller's nine-digit organisation number followed by MVA. The MVA marker reflects VAT-registration status on that organisation number; it is not a second Norwegian company identifier.
Norwegian business-document guidance says that when an enterprise is registered in Merverdiavgiftsregisteret, MVA must follow the organisation number. A line-item tax percentage by itself does not establish that registration.
Record the seller's VAT-registration status explicitly. InvoiceCraftly uses that status to present the organisation number and MVA marker, while Bedriftssøk Norge can help you find public company details for customers.
Source: Altinn — company information on websites and business documents.
4. AS and ASA need more company identity than an organisation number
For Norwegian limited companies, business documents carry additional identity requirements. The company form and head-office address matter, Foretaksregisteret presentation is relevant, and a company under liquidation must identify that status. The Foretaksregister Act also contains additional requirements for a Norwegian branch of a foreign enterprise (NUF).
InvoiceCraftly provides dedicated fields for the supported Norwegian company details. If you invoice as a NUF, check the additional foreign-enterprise information required for your situation rather than treating a generic seller address as a complete NUF checklist.
Sources: Altinn and Foretaksregisterloven § 7-2.
5. Foreign-currency invoices need the VAT amount itself in NOK
A Norwegian invoice can use another commercial currency, such as EUR or USD. Where Norwegian VAT applies, Skatteetaten guidance says the VAT amount itself must also be stated in Norwegian kroner. Printing only an exchange rate is not a substitute for the NOK VAT amount.
A practical workflow is:
- calculate VAT in the invoice currency;
- use a documented exchange rate appropriate to the invoice time;
- record the rate, date and source used;
- calculate and display a separate MVA i NOK amount.
InvoiceCraftly lets you enter the documented rate details and calculates the separate NOK VAT amount. Confirm that the rate and accounting treatment you use are appropriate for the transaction.
Source: Skatteetaten — Salgsdokumentets innhold – merverdiavgift.
6. PDF and EHF solve different jobs
A PDF is a visual invoice document; EHF is a structured electronic-invoicing workflow used when the recipient requires it. Norwegian public-sector invoicing can require EHF/Peppol-compatible delivery.
InvoiceCraftly provides an EHF readiness check and an EHF recipient lookup. If the recipient requires EHF, use an EHF-capable accounting service, access point or portal to create and send the required EHF through the appropriate network.
Sources: DFØ / Anskaffelser.no — Fakturering og betaling and Digitaliseringsdirektoratet — EHF requirement.
How InvoiceCraftly helps with the Norwegian invoice workflow
InvoiceCraftly's Norway invoice generator includes controlled invoice numbering, Makuler, explicit VAT-registration status, Norwegian company-identity fields, and a separate MVA-in-NOK amount for applicable foreign-currency invoices.
For customer details, use Bedriftssøk Norge. For EHF, use the readiness and recipient tools to prepare the workflow, then complete EHF creation and network delivery through the service required by your recipient. NUF and transaction-specific accounting treatment may require additional information beyond the standard Norway fields.
Norwegian invoice requirements
Can I choose my own invoice number in Norway?
A Norway-focused invoicing flow should use controlled program-assigned numbering rather than treating the number as a freely editable field.
When should MVA appear after the organisation number?
When the seller is registered in Merverdiavgiftsregisteret. Record the registration status explicitly rather than inferring it from a line-item tax percentage.
Can I invoice a Norwegian customer in EUR?
Commercial amounts can use foreign currency, but where Norwegian VAT applies the VAT amount itself must also be stated in NOK using documented conversion evidence.
Can I delete an unused numbered invoice?
Keep the number in the history and mark the unissued invoice void/Makulert rather than removing it from the sequence.
Can InvoiceCraftly help with EHF?
Yes. InvoiceCraftly has EHF readiness and recipient-check tools. Actual EHF creation and Peppol delivery remain a separate step through an EHF-capable service or portal.