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Norway Invoice Template (Faktura): Field Reference

This is a reference layout of the details a Norwegian invoice (salgsdokument or faktura) must contain under section 5-1-1 of the Bookkeeping Regulations (bokføringsforskriften): a number and date, the seller and buyer, the nature and scope of the goods or services, the time and place of delivery, the price and due date, and any VAT (MVA), which must be stated in Norwegian kroner. A VAT-registered seller shows its organisation number followed by the letters MVA. Until 31 December 2026, a paper or PDF invoice with this content is valid. From 1 January 2027, the amended Bookkeeping Act requires sales to other businesses that keep accounts under the Act (bokføringspliktige) to be invoiced in a structured electronic invoice format, with EHF and Peppol BIS Billing 3.0 as the approved standards. A PDF from this layout, or from InvoiceQuickly, will not meet that duty. The layout stays useful for invoices to consumers and customers abroad, and as a checklist of the data your e-invoicing software needs. It downloads as an editable HTML file.

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What This Template Includes

  • Seller's organisation number followed by MVA (if VAT-registered)
  • Buyer's name and address or organisation number (organisation number always required for business buyers from 2028)
  • Time and place of delivery
  • VAT in Norwegian kroner (NOK), even if you invoice in another currency
  • "Omvendt avgiftsplikt – Merverdiavgift ikke beregnet" when the buyer must account for the VAT
  • Due date (betalingsforfall)
  • Bank account number and payment reference (for example a KID number)

How to Create Your Norway Invoice (Faktura)

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

State the price and the due date (betalingsforfall), which the regulations require on every sales document, with your bank account number and a payment reference. The length of the payment term comes from your agreement with the customer. If you plan to charge late-payment interest, confirm the current statutory rate with your adviser before you add it.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Norway's general VAT (MVA) rate is 25%. Foodstuffs and water and wastewater services are taxed at 15%, and passenger transport, room letting, cinema tickets and public broadcasting at 12% (Skatteetaten, 2026 rates). VAT must be stated in NOK, and under reverse charge the invoice must say "Omvendt avgiftsplikt – Merverdiavgift ikke beregnet". InvoiceQuickly applies one tax rate per invoice, so it cannot mix 25% and 12% lines. It copies the saved tax ID to new invoice PDFs; check any required organisation-number suffix in the saved value, does not offer NOK in its currency menu and cannot send EHF or Peppol e-invoices.

Industry context (2026)

Act of 19 June 2026 No. 39 on mandatory digital bookkeeping and e-invoicing amends the Bookkeeping Act, and its e-invoicing rule takes effect on 1 January 2027 (royal decree of 19 June 2026 No. 1154). The Norwegian Tax Administration's regulation of 29 September 2026 No. 1933 names EHF and Peppol BIS Billing 3.0 as the approved formats, allows other agreed electronic formats until the end of 2029, and from 1 January 2028 requires the buyer's organisation number on every sale to a business that keeps accounts under the Act (Lovdata, accessed 27 October 2026).

Worked example

Fjord Analyse AS, a VAT-registered consultancy in Oslo, delivers a data analysis project to Nordlys Hotell AS in Tromsø on 13 November 2026 (an illustrative example). Lines: 40 hours of analysis at NOK 1,250 = NOK 50,000. MVA at 25% NOK 12,500, total NOK 62,500, due in 14 days. The invoice shows "Org.nr. 123 456 789 MVA" for the seller, the hotel's name and address, the delivery date and place, and must be issued by 13 December 2026. Because it is issued in 2026, a PDF is valid. The same project delivered on 15 February 2027 would need an EHF or Peppol BIS invoice, unless both companies agreed on another electronic format. Meanwhile, Nordlys Hotell bills a private guest for 2 nights at NOK 1,500 = NOK 3,000, MVA at 12% NOK 360, total NOK 3,360. An invoice to a consumer is not covered by the e-invoicing duty.

Common mistakes to avoid

Planning to email PDFs to business customers in 2027

From 1 January 2027, sales to bokføringspliktige businesses must be invoiced in an electronic invoice format such as EHF.

Leaving MVA off the organisation number

A VAT-registered seller must write MVA after its organisation number.

Stating VAT only in euros

VAT must be stated in NOK, even on an invoice priced in another currency.

Invoicing late

The sales document is due as soon as possible and no later than one month after delivery.

One rate for mixed supplies

Room letting at 12% and other services at 25% need separate lines with their own rates.

Invoicing Tips

  • 1Issue the sales document as soon as possible and no later than one month after delivery.
  • 2If you are in the VAT register, write MVA after your organisation number, for example 123 456 789 MVA.
  • 3Before 1 January 2027, make sure your invoicing software can send EHF or Peppol BIS Billing 3.0 invoices to business customers.
  • 4Until the end of 2029, you and a business customer may agree to use another electronic invoice format instead of EHF or Peppol BIS.
  • 5Public-sector buyers have required EHF or Peppol BIS e-invoices in their contracts since April 2019.

Related Resources

Frequently Asked Questions

What must a Norwegian invoice include?

A number and document date, the seller and buyer, the nature and scope of the supply, the time and place of delivery, the price and due date, and any VAT and other duties, with VAT stated in NOK. A VAT-registered seller adds MVA after its organisation number.

When does e-invoicing become mandatory in Norway?

From 1 January 2027. The amended Bookkeeping Act requires sales to and purchases from other bokføringspliktige businesses to be documented in an electronic invoice format. EHF and Peppol BIS Billing version 3.0 or newer are the approved standards, and until 31 December 2029 the parties may agree on another electronic format.

Can I still send PDF invoices in Norway?

Until 31 December 2026, yes. From 1 January 2027, not to business customers covered by the Bookkeeping Act, because a PDF is not a structured format. Invoices to consumers are outside that duty.

Do small businesses have to send e-invoices?

Businesses with turnover of NOK 50,000 or less a year that are not VAT-registered or required to keep annual accounts only have to issue e-invoices if their invoicing system can do so. The exemption ends once turnover passes NOK 50,000.

What are the VAT rates in Norway?

25% general, 15% for foodstuffs and water and wastewater services, and 12% for passenger transport, room letting, cinema tickets and public broadcasting (2026 rates).

Can InvoiceQuickly send EHF invoices?

No. InvoiceQuickly produces PDF invoices only. It has no EHF or Peppol output, copies the saved tax ID to new invoice PDFs and applies one tax rate per invoice.