Fakturerte

Fakturerte is the past tense form of the Norwegian verb fakturere, meaning to issue an invoice to a customer for goods or services. The infinitive is fakturere, and the noun for the document is faktura, while fakturering refers to the act of invoicing. In everyday business language, fakturerte is used to describe that an invoice has been sent or a billing event has occurred.

In practice, invoicing initiates the payment obligation for the customer and records a sales transaction for the seller. An invoice typically includes the supplier’s and customer’s names and addresses, the date, a unique invoice number, a description of goods or services, quantities and prices, any applicable VAT (merverdiavgift, MVA), the total amount due, and the payment terms or due date. In Norway, many invoices must contain the seller’s organization number and VAT number when applicable, and the invoice should clearly indicate the amount of VAT charged. Accurate invoicing supports bookkeeping, tax reporting, and financial planning.

Electronic invoicing is common in modern business practices. In Norway, eFaktura and electronic invoicing through networks such as PEPPOL are widely used, facilitating faster processing and payment. Regardless of format, the practice of fakturering involves compliance with applicable accounting and tax rules, timeliness in sending invoices, and clear communication of payment expectations to customers.

See also: faktura, fakturering, merverdiavgift.