Turnover of NOK 50,000 or less: do you have to use e-invoices?
· Invoicing · 3 min read
Small businesses with turnover of at most NOK 50,000 in a calendar year get lighter rules: they don’t have to be able to receive e-invoices, and the requirement to send e-invoices for sales of goods applies only if they invoice in a system that can (Bookkeeping Regulation § 1-2). The exemption does not apply to limited companies or to businesses that file VAT returns.
Who can use the exemption?
All of these conditions must be met:
- You have a bookkeeping obligation and file a tax return for income and wealth tax.
- Your turnover is at most NOK 50,000 in a calendar year.
- You have no accounting obligation under the Accounting Act. Limited companies always have one (Accounting Act § 1-2), so a limited company can’t use the exemption.
- You do not file VAT returns.
The conditions are in Bookkeeping Regulation § 1-2. Nor does the exemption apply to certain other groups listed in the Tax Administration Regulation § 8-2-1 second paragraph.
NOK 50,000 is also the threshold for when you must register for VAT, but that is a different rule. Once you are VAT-registered and file VAT returns, you can’t use the exemption.
What are you exempt from?
You are exempt from the requirement to receive e-invoices when you buy goods and services from others with a bookkeeping obligation (Bookkeeping Regulation § 1-2).
The requirement to send e-invoices for sales of goods applies only if you invoice in a system that has that function. The regulation mentions only goods, not services, in this rule: "The requirement in Bookkeeping Act § 10 second paragraph to issue documentation for sales of goods in electronic invoice format applies only if the documentation is issued in an invoicing system that has such functionality." (Bookkeeping Regulation § 1-2)
When does the exemption end?
If turnover passes NOK 50,000 during the calendar year, the exemption ends from the moment the threshold is passed (Bookkeeping Regulation § 1-2). The normal rules then apply: e-invoices to customers with a bookkeeping obligation who can receive them, and from 2030 a duty to be able to receive e-invoices yourself. Read more in the guide to the e-invoicing requirement.