Norway
Examples of compliant cXML invoices and credit notes for Norway.
Introduction
The Norway VAT rules on the layout and information to be provided on invoices generally follow the requirements laid down in the Norway VAT Act 1969.
Invoice content requirements
| Invoice Content Field | Mandatory/Conditional | Comments |
|---|---|---|
| Supplier Name | Mandatory | The full name of the supplier |
| Supplier Address | Recommended | The address of the supplier |
| Supplier Tax Reg. Number | Mandatory | The tax reg. number of the supplier |
| Supplier Fiscal Rep. Name | Conditional | The supplier's tax representative's name |
| Supplier Fiscal Rep. Address | Conditional | The supplier's tax representative's Address |
| Buyer Name | Mandatory | The full name of the buyer |
| Buyer Address | Conditional | The address of the buyer |
| Buyer Tax Reg. Number | Conditional | The tax reg. number of the buyer |
| Invoice Date | Mandatory | The date of issue of the invoice |
| Date of Supply | Conditional | The date of the supply of the goods/services |
| Delivery Address | Conditional | The address where the supplies are deliverd |
| Invoice Number | Mandatory | The number under which the invoice is mentioned in the sales journal of the supplier. |
| Invoice Currency | Mandatory | The currency which was used in the transaction and on the invoice |
| Local Currency Tax | Mandatory | The total VAT amount expressed in NOK |
| Exchange Rate | Conditional | The exchange rate between NOK and the invoice currency |
| Original Invoice Number | Conditional | |
| Original Invoice Date | Conditional | |
| Original Date of Supply | Conditional | |
| Net Total | Mandatory | Amount payable (VAT excluded) |
| Gross Total | Mandatory | Amount payable (VAT included) |
| Quantity | Mandatory | The quantity of the goods supplied or the extent and nature of the services rendered. |
| Description | Mandatory | The description/nature of the goods or services |
| Taxable Amount | Mandatory | Mandatory per VAT rate or exemption |
| Tax Rate | Mandatory | Applicable VAT rate (per good/service) |
| Tax Amount (Tax Total) | Mandatory | VAT Payable at line level |
| Unit Price | Mandatory | Unit price exclusive of VAT |
| Payment Date | Conditional | The date of payment |
| Late Payment Penalty | Conditional | The penalty received in case of late payment |
| Late Payment Penalty Terms | Conditional | The penalty received in case of late payment |
| Early Payment Discount | Conditional | The discount received for early payment |
| Early Payment Discount Terms | Conditional | The discount received for early payment |
| Discount Amount | Conditional | |
| Discount Percent | Conditional | |
| Discount terms | Conditional | |
| Unit of Measure | Mandatory | The unit of measure used when expressing quantity |
| Any others, please specify: | ||
| "Foretaksregisteret" | Conditional | The word "Foretaksregisteret" should be included on the invoice. Suppliers should add this text via the Supplier Notes field. |
Extrinsic fields
There are no specific non-standard cXML fields (extrinsics) required to send a compliance-assured Norwegian invoice. You may require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.