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An invoice provides documentation of the sale of goods or services. In Norway the minimum requirements for an invoice are set forth in bookføringsforskriften. Two key requirements that make invoicing more complicated than just making a basic template and filling in a total are:
- Invoice numbering
The requirements for invoice numbering are that all invoices must be assigned a unique number from a continuous series which cannot be directly influenced by the user. This is to prevent practices such as creating two versions of the same invoice or sending an invoice to a customer and then not including it in your own accounts. These requirements also explain the existence of the credit note, which is essentially a reverse invoice.