Our accounting and indirect tax services in Norway
VAT in Norway
To grow your business in Europe and Norway, you may need to register for VAT in Norway. Since Norway is not part of the European Union, the requirements and processes differ from EU member states. Whether your company is located in the European Union or not, you may need a fiscal representative in Norway to prepare your Norwegian VAT returns, and ensure compliance with local tax regulations. Unlike EU countries, INTRASTAT and EC Sales Lists are not applicable in Norway.
If you pay VAT in your dealings with Norwegian companies, you may be eligible for a VAT refund in Norway. This is particularly relevant for foreign businesses that incur VAT on goods and services purchased in Norway. The process for claiming VAT refunds for non-resident companies involves specific procedures set out by the Norwegian Tax Administration.
We have compiled for you all the services we offer in Norway, as well as the essential information for your Norwegian tax obligations. Our services include assisting with VAT registration, preparing and filing VAT returns, and guiding you through the process of claiming VAT refunds, ensuring you meet all Norwegian tax requirements.
All our services in Norway
Posting Employees
- Registration of employees in Norway
- Obtaining a D-nummer for employees in Norway
- Obtaining a Norwegian Tax Card (Skattekort) for employees in Norway
You can book a free consultation with our VAT experts in time that is suitable for you!
Essential information for your tax obligations in Norway
Key information about Norway
- EU Membership: Not an EU member (part of the EEA/EFTA)
- ISO Code: NO
- Currency: Norwegian Krone (NOK)
- VAT Number Structure: NO + 9 digits + MVA (e.g., 999 999 999 MVA)
- Territories with Special Status: Svalbard, Jan Mayen (generally outside the Norwegian VAT area)
VAT rates in Norway
- Standard rate: 25%
- Reduced rate 1: 15% (e.g., foodstuffs)
- Reduced rate 2: 12% (e.g., passenger transport, cinema tickets, public road fees)
- Reduced rate 3: 11.11% (e.g., fish and forestry)
Norwegian VAT returns periods
- Periodicity: Bi-monthly (6 times a year), annually (for small businesses), or monthly (for certain activities like imports)
- Filing deadline: Generally, the 10th of the second month following the end of the VAT period. For example, for the January-February period, the deadline is April 10th.
VAT & E-commerce in Norway
- Global distance selling threshold: There is no specific global distance selling threshold for VAT in Norway in the same way as the EU. Instead, all sales of goods to Norwegian consumers by foreign businesses generally require VAT registration from the first sale, unless specific exceptions apply (e.g., the VOEC scheme for low-value goods).
- Declaration & payment of distance selling VAT: For low-value goods (under NOK 3,000 per item) sold to consumers, foreign e-commerce businesses can register for the VAT on E-commerce (VOEC) scheme. This allows them to collect and remit Norwegian VAT directly to the Norwegian Tax Administration, simplifying the process for both seller and buyer. For goods above this threshold, or if not using VOEC, standard VAT registration applies.
How to register for VAT in Norway?
Certain activities oblige companies to register for Norwegian VAT. If your business carries out operations involving purchases, sales, or sub-contracting within Norway, VAT registration may be mandatory. This is especially true for foreign companies that:
- Sell goods stored in Norway.
- Provide services in Norway that are subject to Norwegian VAT.
- Import goods into Norway (unless using a simplified scheme or acting as a pure importer with no domestic sales).
- Sell goods to Norwegian consumers if the VOEC scheme is not applicable or preferred.
To determine if your activity requires VAT registration in Norway, we recommend a free consultation with our experts in Norwegian VAT.
Countries where we provide our services
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