Invoice a client in Norway: VAT and mandatory details

How to invoice a client in Norway: VAT, mandatory invoice details and organisation number

20 May 2026 3 min read

To invoice a client in Norway, a foreign company must first determine whether it falls within Norwegian VAT (Merverdiavgift). The ordinary registration threshold is 50,000 NOK over a rolling 12-month period, and the standard rate is 25%. Three regimes can apply: ordinary VAT registration, the simplified VOEC scheme for low-value B2C e-commerce, and reverse charge when the customer is a Norwegian taxable business. Charging VAT before registration, or displaying the MVA suffix before official approval by Skatteetaten, can invalidate the invoice and block the customer’s deduction. If your company is established outside the EEA, a fiscal representative in Norway is legally required before registration.

VAT or no VAT? The decision tree for invoicing in Norway

Step 1/7

Country of invoicing or taxation

This tool helps you identify the VAT mention and mandatory details to include on your invoice. Start by choosing the country concerned.

Which country are you checking the invoice for?

Local VAT: MVA
Rates: 25 % · 15 %, 12 %
VAT number format: NO123456789MVA
Tax currency: NOK

The first question is not which rate to apply, but which regime governs the transaction. Four situations usually determine the invoicing treatment. If your company needs a fiscal representative in Norway, that decision affects your registration and invoicing obligations.

Situation	Applicable regime	Who collects VAT?
Total turnover below 50,000 NOK over 12 months	Outside VAT scope	No one: invoice without VAT
B2B services supplied in Norway	Ordinary VAT registration	The seller charges VAT
Remotely delivered B2B services	Reverse charge	The customer accounts for VAT; you invoice without VAT
B2C sale of goods below 3,000 NOK per shipment or digital services	VOEC	You collect VOEC VAT and file quarterly on Altinn
B2C sale outside VOEC and above the threshold	Ordinary VAT registration	You charge 25%, or the reduced rate where applicable

Mandatory details on a Norwegian invoice

Under the Bookkeeping Act, the Norwegian invoice is a sales document. Any VATable transaction must comply with the Bookkeeping Regulation. Include a sequential invoice number, issue date and delivery date, place of delivery (town or city in Norway), seller identification, buyer identification in B2B, description of the goods or services, taxable amount, VAT rate, VAT amount in NOK and total amount payable. See also our full overview of VAT in Norway.

The Norwegian VAT number follows the format NO + 9 digits + MVA, for example NO 987 654 321 MVA. It is based on the organisation number issued by Brønnøysundregistrene, with the MVA suffix added only after approval by Skatteetaten.

Invoicing in euros or NOK: the currency rule

You may issue the invoice in euros, but the VAT must be converted and displayed in NOK. Use the Norges Bank exchange rate on the invoice date, and keep the rate visible in your audit trail.

Goods delivery: EUR 10,000 net | VAT 25% = EUR 2,500 = 28,475 NOK (Norges Bank rate on 15/05/2026) | Gross total: EUR 12,500

Do not display the MVA suffix before registration

Adding “NO 987 654 321 MVA” before Skatteetaten has confirmed your registration is a VAT Act breach. While the application is being processed, invoice without VAT, show the organisation number without the MVA suffix, and regularise the relevant transactions after approval if the threshold has been exceeded.

Advance payments and final invoices: the Norwegian tax point

For an advance payment, the tax point is the date the payment is received, not the invoice date. The sales document must be issued within 30 days after that tax point. The final invoice should charge VAT only on the remaining balance and show the VAT already paid on the advance.

VOEC: simplified invoicing for B2C e-commerce in Norway

VOEC applies to B2C sales of goods below 3,000 NOK per shipment and to digital services supplied to Norwegian consumers. Under VOEC, you collect VAT without ordinary VAT registration or fiscal representation. The return is filed quarterly on Altinn and the invoice should show the VOEC registration number, the VAT included in the price and the reporting period.

Need help invoicing in Norway?

Eurofiscalis supports foreign companies with Norwegian VAT registration, first compliant invoices, fiscal representation when required and periodic VAT returns. See our guide on the VAT return in Norway.

FAQ

What is the exact format of a Norwegian VAT number?

The format is NO + a 9-digit organisation number + MVA, for example NO 987 654 321 MVA. The organisation number is issued by Brønnøysundregistrene and the MVA suffix is added only after Skatteetaten approves the VAT registration.

Can I invoice a Norwegian client in euros?

Yes. The invoice currency is flexible, but the VAT amount must be calculated using the Norges Bank rate on the invoice date and shown in NOK. These NOK amounts feed the Norwegian VAT return.

Can I recover VAT paid on purchases in Norway?

Yes, under conditions. EEA businesses that are not VAT registered in Norway may use a refund procedure with Skatteetaten. Registered businesses deduct input VAT directly in their periodic return.

When should I use VOEC rather than ordinary VAT registration?

Use VOEC only where the operation fits the simplified regime: B2C sales, goods below 3,000 NOK per shipment or digital services, and no local stock situation that requires ordinary registration.

Do I need a fiscal representative to register for VAT in Norway?

EEA companies can register directly. For companies established outside the EEA and outside the United Kingdom, a fiscal representative is legally required.