Sales documents must be pre-numbered and provide at least the following information:
- Date of issue.
- Statement of the parties (seller and buyer).
- Nature and scope of the performance.
- Time and place of delivery of the performance.
- Price and payment due date.
- Any VAT and other taxes linked to the transaction being collected as laid down by law or regulation. VAT must be specified in Norwegian kroner.
- Your organisation number. If you are registered in the VAT Register, you must add the letters “MVA” after your organisation number.
- If you need to correct a sales document after dispatch, you must issue a credit invoice.
- You should retain incorrectly completed sales documents, but you must mark them as cancelled, so that the number series for the sales documents remains in-tact and you can see which sales documents are not to be included in the accounts.
Sales documents must state the buyer’s name, address or organisation number, as well as the seller’s name and organisation number. In the case of cash sales from retailers, the seller does not need to state the buyer. This does not apply when the buyer is required to keep accounts and the goods or service is intended for resale or as direct input goods in production processes or service delivery. If the payment is made in cash amounting to NOK 40,000 or more including VAT, the name of the buyer must also be stated.
If the seller is registered in the VAT Register, “mva” (VAT) must be stated after the organisation number.