What it means
For a Norwegian seller, the check looks for the word Foretaksregisteret as the seller's tax number (BT-32), meaning the tax registration whose scheme is TAX rather than VAT. After whitespace is normalised, it must be the whole value, with nothing added. The word refers to the Register of Business Enterprises. Norwegian law (foretaksregisterloven, section 10-2) requires it on sales documents from limited companies (aksjeselskap), public limited companies (allmennaksjeselskap) and branches of foreign companies. The check cannot tell what type of business you are, so it warns every Norwegian seller that has not added the word in that field.
Why it matters
It is worth fixing if you are one of the company types that must show the word. If your business is none of these types, check with your accountant, and if it does not apply you can ignore the warning.
How to fix it
If you are an AS, an ASA or a branch of a foreign company in Norway, enter Foretaksregisteret as the seller's tax number (BT-32) under scheme TAX in your invoicing software. Write it exactly like that, with nothing else in the field. If your software has no field for it, ask its vendor. If you build the XML yourself, add or update a cac:PartyTaxScheme in cac:AccountingSupplierParty/cac:Party, with cbc:CompanyID set to Foretaksregisteret and cac:TaxScheme/cbc:ID set to TAX. 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-002 still fails, and which other rules do.