Fakturerer

Fakturerer is a Norwegian verb meaning to issue an invoice or to bill a customer for goods or services. It is the present tense form of the verb fakturere, and the related noun is faktura, the document that records a sale and request for payment. The act of invoicing is often referred to as fakturering.

In business usage, fakturering involves generating and sending an invoice after delivery or completion of a service. An invoice typically records the sale, lists the items or services provided, specifies prices, and states the amount due, payment terms, and due date. It also contains information identifying the seller and the buyer, and may include order numbers or project references.

Common elements on an invoice include an invoice number, date of issue, due date, seller’s name and contact information (and often organization or VAT number), buyer’s details, a description of goods or services, quantity and unit price, subtotal, applicable value-added tax, total amount, and payment instructions. Invoicing must comply with tax and accounting rules where applicable. In Norway, electronic invoicing is widely used, particularly for public sector transactions, through standards such as the EHF format.

Invoices may be corrected by issuing credit notes or amended invoices if needed. Fakturering integrates with accounting systems and affects cash flow, credit control, and financial reporting.

See also: faktura, regning, merverdiavgift, EHF, fakturaordninger.