Norwegian VAT

How to register for Norwegian VAT?

Do you want to know how to regsiter your company for Norwegian VAT? Then you are in the right place.

Published : 06/01/2023
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Norwegian VAT registration in 6 steps

The first step is to determine if you are required to register for VAT: In order to be required to register for VAT in Norway, a (foreign) company must have yearly taxable turnover in Norway exceeding the annual vat limit of 50,000 nok approx. €5000 If your company meets both criteria, that means that your company is required to register for VAT. These are the same rules as for Norwegian companies.
The second step is to gather the necessary information: In order to register for VAT in Norway, you will need to provide certain information about your company, including its name, address, English copy of the local trade register, business activities, and financial details. You should have this information readily available before beginning the registration process.
The third step is to get the organization number and fill out the registration form: The registration form for the organizational number in Norway is called Form BR 1080. You can download this form from the the Brønnøysund Register Center ‘s website or request a paper copy from them complete the form with the required information about your company.
The next step is to submit the registration form: Once you have completed the registration form, you can submit it to the Brønnøysund Register by mail. You can find the appropriate address for submission on the Brønnøysund Register Center s website.
Then you wait for a response: After reviewing the Register (Brønnøysund register will issue the organizational number.
Once you have the organizational number you can apply online at the Norwegian Tax Authorities for the VAT registration by submitting proof of sales activities in Norway.

After you have submitted the registration form, the Tax Administration will review your application and determine whether your company is required to register for VAT. If your company is approved for VAT registration, you will receive a VAT number and instructions on how to comply with your VAT obligations.

When are companies required to register for VAT?

In order to be required to register for VAT in Norway, foreign companies must meet certain criteria. The criteria is having yearly supplies exceeding NOK 50,000 (approx. €5000) and carrying out certain types of activities, such as providing services or selling goods. It is important for foreign companies to understand these criteria and determine whether they are obliged to register for VAT in Norway in order to avoid penalties for non-compliance from the Norwegian Tax Authorities. Companies can also register before the sales activities have started. This can be a good choice to make if the company is importing goods to Norway

Do I need to register in Norway?

WE are delivering goods to a customer at their location somewhere in Norway

Yes VAT registration is needed, also to import the goods

Delivering and installing goods on a site in Norway

Yes VAT registration is required

Selling goods to a customer in Norway

Depending who is importing the goods, VAT registration is required.

We deliver a service in Norway

If the service is delivered in Norway, VAT registration required

What information needs to be submitted?

The Norwegian authorities will ask for information including the business name as it is mentioned in enhetsregistre also known as the Norwegian business registry. The business addresses the psychical address that the business operates out of in Norway this could be a subsidiary this is the business main operating hub in Norway that they are asking for here. The next thing that the authorities will ask for is a description of the business activates carried out by the business. Then it is the organizational number. That you have gotten from the Norwegian business register. You must also prepare and have the financial details of the company that you are looking to register. The Norwegian office for taxation might ask for these financial details among other things.

Annual taxable supplies: The total value of the business’s taxable supplies in a given year. This includes the sale of goods and services that are subject to VAT, as well as the import of goods into Norway.
VAT liability: The amount of VAT that the business is required to pay on its taxable supplies. This is calculated as a percentage of the total value of the taxable supplies.
VAT credits: The amount of VAT that the business is able to claim back on its purchases. This includes VAT paid on goods and services that are used in the business, as well as VAT paid on imports into Norway.

After this you can submit the information to the Norwegian tax authorities. Then comes the waiting period the current waiting period is around 3 weeks. If your application is submitted successfully, you will receive your VAT number and a letter on how to comply with your vat registration.

Do you think this sounds complicated? At Eurofiscallis, we are specialists in indirect taxation. If you wish, you can contact us to make an appointment to discuss on the delivery and handling of your indirect taxation. Contact us via our website.