%20(1).jpg){kind=small}
When do VAT rules in Norway apply?
Norwegian VAT rules apply when the taxable supply is located in Norway or when Norwegian import or e-commerce rules make the seller liable. For foreign companies, the practical trigger is often import, local installation, stock, DDP sales, Norwegian customers or digital/e-commerce sales to consumers.
- Selling goods already located in Norway.
- Importing goods into Norway and reselling them.
- Selling DDP to Norwegian customers.
- Providing services taxable in Norway.
- Selling low-value B2C goods through VOEC where the scheme applies.
- Selling electronic services or remote services to Norwegian consumers.
For the registration route, see the guide on the Norwegian VAT number.
Norway VAT rates: 25%, 15% and 12%
Norway applies a standard MVA rate of 25%. The reduced rates are 15% for foodstuffs and 12% for passenger transport, cinema tickets, letting of rooms and listed services. For a complete rates overview, see the VAT in Norway guide.
| Rate | Typical scope | Control point |
|---|---|---|
| 25% | Most taxable goods and services | Default rate unless a reduced rate or exemption is documented |
| 15% | Foodstuffs and water or wastewater services | Check product classification |
| 12% | Passenger transport, cinema tickets and room letting | Check whether the service fits the listed category |
| 0% or exempt | Exports and specific exempt activities | Evidence and legal basis required |
Skatteetaten publishes the current VAT rates on its official value added tax rates page.
When must a foreign company register for VAT in Norway?
A business must normally register in the Norwegian VAT Register when taxable turnover exceeds NOK 50,000 during a 12-month period. This rule also matters for foreign businesses with taxable activity in Norway. The invoice that pushes the business above the threshold must be handled carefully because VAT registration affects that transaction.
Foreign businesses without a place of business in Norway may need a representative. Since 2017, businesses domiciled in an EEA state with a qualifying agreement, and businesses in the United Kingdom, can in some cases register without a representative. Non-EEA businesses should expect representative analysis.
VAT representative and bookkeeping obligations
A VAT representative is not just an address for letters. For foreign companies, the fiscal representative in Norway can affect registration, bookkeeping, VAT return controls and correspondence with Skatteetaten. A company registered in the VAT Register also has bookkeeping obligations for its Norwegian VAT activity.
Norway VAT returns and deadlines
Most Norwegian VAT-registered businesses file VAT returns every other month. The return and payment are usually due one month and ten days after the end of the period, with the third period due on 31 August because of the summer deadline. Small enterprises can apply for annual VAT reporting when the conditions are met.
| Period | Months | Typical deadline |
|---|---|---|
| T1 | January-February | 10 April |
| T2 | March-April | 10 June |
| T3 | May-June | 31 August |
| T4 | July-August | 10 October |
| T5 | September-October | 10 December |
| T6 | November-December | 10 February of the following year |
For the filing workflow, use the dedicated article on the Norway VAT return.
Imports into Norway and DDP sales
Import VAT and customs are central to Norwegian VAT compliance. If your company is importer of record or sells DDP to Norwegian customers, the commercial promise can create a Norwegian tax and customs obligation. VAT-registered importers normally report import VAT in the VAT return when conditions are met.
For operational import flows, see selling DDP in Norway.
VOEC for low-value e-commerce goods
VOEC is Norways simplified VAT scheme for certain low-value B2C goods sold from abroad to Norwegian consumers. It generally applies to goods with a value below NOK 3,000 per item, excluding foodstuffs, restricted goods and goods subject to excise duties. Sellers registered in VOEC charge Norwegian VAT at checkout and state the VOEC number digitally on the shipment.
Invoicing in Norway
Norwegian invoices must support the VAT treatment applied. They should identify the supplier, customer, organisation number, VAT registration status where relevant, invoice number, date, supply details, taxable amount, VAT rate and VAT amount.
For invoice controls, see invoicing in Norway.
VAT refunds for foreign businesses
A foreign business that is not required to register in Norway may be able to claim a VAT refund in Norway. Skatteetaten requires that the business has no place of business in Norway, has not sold taxable goods or services in Norway during the relevant period, and would have had a registration obligation if the turnover had taken place in Norway.
Common Norway VAT mistakes
- Treating Norway as if it were part of the EU VAT area.
- Calling Norwegian MVA an intra-Community VAT flow.
- Missing VAT registration after crossing NOK 50,000 taxable turnover.
- Using OSS instead of checking VOEC or ordinary Norwegian registration.
- Selling DDP without checking importer-of-record and MVA obligations.
- Applying an EU reduced rate logic to Norwegian goods or services.
- Filing late or forgetting nil returns after registration.
FAQ
What is the standard VAT rate in Norway?
The standard VAT rate in Norway is 25%. Reduced rates of 15% and 12% apply to specific categories, and some supplies can be zero-rated or exempt. The correct MVA rate depends on Norwegian law, not on the EU VAT classification.
When must a foreign company register for VAT in Norway?
A foreign company normally registers when taxable turnover in Norway exceeds NOK 50,000 during a 12-month period, or when its Norwegian activity otherwise requires ordinary VAT registration. Imports, DDP sales, local supplies and Norwegian stock should be reviewed before the first taxable flow.
Is Norway part of the EU VAT system?
No. Norway is not part of the EU VAT system. There is no Norwegian VIES number, no intra-Community acquisition, no EC Sales List and no OSS reporting for Norwegian domestic VAT. EU-to-Norway goods flows are normally exports and imports.
Does OSS apply to Norway?
No. OSS is an EU VAT scheme and does not apply to Norway. For low-value B2C goods sold from abroad to Norwegian consumers, the relevant simplified scheme can be VOEC. Other flows may require ordinary Norwegian VAT registration.
How often are Norway VAT returns filed?
Most VAT-registered businesses in Norway file every other month, usually six returns per year. The return and payment are normally due one month and ten days after the end of the period, with the May-June period due on 31 August.
Can a foreign business recover Norwegian VAT?
Yes, in some cases. A foreign business that is not established in Norway and has not made taxable Norwegian sales during the period may apply for a refund if the expenses are linked to business activity and the other Skatteetaten conditions are met.
Countries concerned
%20(1).jpg)