What it means
For a seller in Norway whose VAT number (BT-31) starts with NO, the number must be NO, then a valid Norwegian organisation number of nine digits, then the letters MVA. The format looks like NO123456785MVA. The nine digits must pass the modulus 11 check that Norwegian organisation numbers are built with, and spaces, dots or hyphens are not allowed. A seller with no VAT number, or one with another prefix, passes this rule.
Why it matters
For sellers in Norway, a VAT number starting with NO fails this rule if its format or check digit is wrong.
How to fix it
Open your company settings in your invoicing software and look at the VAT number field. If the number starts with NO, write NO, then the nine digits of your organisation number, then MVA, with no spaces, dots or hyphens. Check the digits against your registration. Export and recheck the file.
Once the file is corrected, check it again for free: Validate a Peppol BIS invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
Read the rule on the publisher's site
Where this rule applies
| Rule set | Version |
|---|---|
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
Check your file
Drop your e-invoice to see whether NO-R-001 still fails, and which other rules do.