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Invoicing Norway: What Freelancers Need to Know

Stand: 29.03.2026

Norway is an EEA member but not in the EU. This means: its own VAT system (MVA), its own payment reference system (KID) and no automatic EU reverse charge. The three key rules: comply with mandatory fields per Bokføringsloven, use the KID number for payment matching, and understand MVA rules.

Mandatory Invoice Fields

Under the Norwegian Bokføringsloven and Merverdiavgiftsloven, an invoice must include: full name and address of both parties, the Norwegian client’s Organisasjonsnummer (9 digits), invoice number and date, description of services with period, net amount, MVA rate and amount (or reverse charge notice), and gross amount.

Particularly important: your Norwegian client’s Organisasjonsnummer (9 digits, e.g. 123 456 789) should appear on the invoice. Norwegian businesses need this for their accounting and VAT deductions.

KID Number and Payment Matching

Norway uses its own payment reference system: the KID number (KundeIDentifikasjon). This is a payment reference with a MOD10 check digit (Luhn algorithm) that Norwegian banks use for automatic payment matching. Without a KID, payments may be delayed or misallocated.

Mappli automatically generates the KID number from your invoice number. This saves both you and your client manual matching work and speeds up payment receipt.

MVA Rates and Reverse Charge

Norway has three MVA rates: 25% (standard), 15% (reduced, e.g. food) and 12% (low, e.g. passenger transport, cinema, hotels). As a freelancer providing services to Norwegian businesses, the MVA rate is usually irrelevant since reverse charge applies.

Reverse charge in Norway: although Norway is not in the EU, it has its own reverse charge system (Omvendt Avgiftsplikt) under §11-1 Merverdiavgiftsloven. Your Norwegian client accounts for MVA themselves when purchasing services from abroad. You invoice without MVA.

What Mappli Does for You

When you create an invoice for a Norwegian client via Mappli:

• KID number is automatically generated from your invoice number (MOD10 check digit)
• Reverse charge notice is automatically added
• IBAN and BIC are correctly formatted for Norwegian banks
• Invoice can be created in English, German or Norwegian

Sources

• Skatteetaten — Skatteetaten: official information from the Norwegian Tax Administration on MVA and reverse charge. skatteetaten.no ↗
• KID (Nets OCR Giro) — Nets OCR Giro system manual: KID format, MOD10 check digit algorithm and usage rules. Nets (PDF) ↗
• Merverdiavgiftsloven — Merverdiavgiftsloven: full text of the Norwegian VAT Act on Lovdata. lovdata.no ↗

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