Glossary

A-melding — The monthly report Norwegian employers submit about salary and employment. ByteBill builds it from your posted payroll runs; you submit it.

AP / Accounts payable — What you owe suppliers. In the Norwegian chart, account 2400.

AR / Accounts receivable — What customers owe you.

Arbeidsgiveravgift — Norwegian employer's national insurance contribution, calculated on salary.

Årsregnskap — Annual financial statements, filed to Brønnøysund. Required of AS companies.

BankID / eID — National digital identity. Used to prove you may act for an organisation, to verify your identity, and to submit returns.

Bilag — Norwegian for voucher: one bookkeeping entry with its supporting document.

Bokføringsplikt — The duty to keep books. Broader than regnskapsplikt, and the group ByteBill is built for.

Credit note — A document that reverses or reduces an earlier invoice.

eFaktura — Norwegian consumer e-invoicing through your bank. ByteBill does not support eFaktura (or AvtaleGiro); it is for businesses and uses EHF over PEPPOL.

EHF / BIS Billing 3.0 — The standard electronic invoice format used on PEPPOL.

ENK — Enkeltpersonforetak, a Norwegian sole proprietorship.

Feriepenger — Norwegian holiday pay, accrued on salary and paid out the following year.

Forening — An association. Often VAT-exempt, which simplifies its bookkeeping considerably.

Input VAT — VAT you paid on purchases and can reclaim.

MVA — Norwegian VAT. The MVA-melding is the periodic VAT return.

NS 4102 — The Norwegian standard chart of accounts ByteBill's accounts are aligned to.

Organisation number — The nine-digit number identifying a Norwegian company. Invoices are attributed to you by this number.

OTP — Obligatorisk tjenestepensjon, mandatory Norwegian occupational pension.

Output VAT — VAT you charged customers and owe the authority.

PEPPOL — The international network businesses use to exchange e-invoices. Your address on it looks like 0192:<org number>.

Posting tag — A reusable one-tap template that books a voucher to a set account with a set VAT code. See Posting tags.

Regnskapsfører — An authorised accountant, supervised by Finanstilsynet. ByteBill is not one, which is why you file your own returns.

Regnskapsplikt — Full accounting obligation, which brings requirements beyond simple bookkeeping. ByteBill targets businesses below this threshold.

RF-1086 — Aksjonærregisteroppgaven, the annual shareholder report for AS companies.

SAF-T — Standard Audit File for Tax. The standard export format for accounting data; Norway uses SAF-T Financial v1.30.

Settlement — Recording that an invoice was paid.

Skattemelding — The annual tax return.

VAT category — The tax treatment of an invoice line: S (standard), Z (zero-rated), E (exempt), AE (reverse charge).

Voucher — One balanced bookkeeping entry, with the document that supports it.