Skip to main content

 

 

Coupa Success Portal

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.

Example invoices

Article type: Reference