VAT in Norway:
Key VAT Information
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VAT in Norway
Eurofiscalis · Tax reference
Up-to-date edition · April 2026
The essentials
European and non-European businesses expanding into Norway may be required to register for local VAT (MVA) and issue invoices with a Norwegian VAT number.
The simplest solution is to appoint a fiscal representative in Norway to obtain a NO organization number, file VAT returns and recover VAT paid on purchases from Skatteetaten.
Norwegian VAT applies at 25% standard, 15% reduced and 12% reduced rates.
Norway is outside the EU, so Intrastat and OSS do not apply. Foreign businesses without a permanent establishment must appoint a fiscal representative for VAT registration.
Tax data
Rates, thresholds & obligations
Everything you need to anticipate your VAT obligations in Norway.
Norway
- Standard rate 25 %
- Reduced 15 %
- Reduced 2 12 %
Identity
- Local name
- MVA (Merverdiavgift)
- Number format
- NO123456789MVA
- Tax authority
- Skatteetaten
- Currency
- NOK
Returns
- VAT frequency
- Bi-monthly by default (6 periods per year); annual return possible on request if taxable turnover does not exceed NOK 1,000,000 (after 12 months of registration).
- Filing deadline
- The 10th of the month following each bimonthly period (6 periods/year)
- Intrastat deadline
- Not applicable (outside the European Union)
Thresholds
- Distance sales (OSS)
- —
- Intrastat — dispatch
- —
- Intrastat — arrival
- —
Penalties
- Late filing
- Up to 60% of the amount due in case of deliberate omission
- Late payment
- Interest at the Norges Bank rate + 3 points
- ESL list
- Not applicable (outside the European Union)
Last updated: April 2026
VAT calculator
Work out a net or gross price
Convert net ↔ gross using the VAT rates in Norway.
VAT Calendar
Filing deadlines
Once registered for VAT in Norway, foreign businesses must follow a strict filing calendar built around the bi-monthly VAT return. As Norway is outside the EU, there are no EC Sales List, Intrastat or OSS obligations, but foreign VAT can still be recovered through Skatteetaten. Failure to file can trigger fines of up to NOK 5,000 per missing return plus late-payment interest of 1.5% per month.
- Bi-monthly VAT return Norway applies bi-monthly VAT filing. Returns and payments are due one month and ten days after each reporting period, generally on the 10th day of the following filing month.
- Foreign VAT refund Foreign businesses may claim Norwegian VAT refunds through Skatteetaten via Altinn. Claims must be filed within six months after the end of the calendar year.
Related articles
FAQ
Frequently asked questions
Everything you want to know about VAT in Norway.
What is MVA in Norway?
MVA is Norwegian VAT. The standard rate is 25% and returns are filed with Skatteetaten through Altinn.
Must a foreign company appoint a fiscal representative in Norway?
Yes. Foreign businesses registering for MVA without a permanent establishment in Norway must appoint a Norwegian fiscal representative.
Does OSS or Intrastat apply in Norway?
No. Norway is not an EU Member State, so OSS and Intrastat do not apply to Norwegian VAT registrations.
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