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VAT in Norway

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The main legislation governing Value Added Tax (VAT) in Norway is the Norwegian Value Added Tax Act 2009 (VAT Act) and the Value Added Tax Regulations 2009 (VAT Regulations). These laws, which came into effect on January 1, 2010, replaced the previous Value Added Tax Act of 1969.

It’s important to note that Norway is not a member of the European Union (EU), and as a result, its VAT legislation generally does not align with EU law, including the EU Directive 2006/112/EC on the common system of VAT (EU VAT Directive). Therefore, there may be significant differences between Norwegian VAT legislation and EU VAT legislation.

Everything related to VAT in Norway is included in our comprehensive guide below.

VAT in Norway

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Norway – Scope of Taxation

In Norway, Value Added Tax (VAT) is generally applicable to all imports of goods and supplies of goods or services that meet the following criteria:

 

  • They are made within the territorial borders of Norway.
  • They are made by taxable persons.
  • They are made in the course or furtherance of an economic business conducted by those taxable persons.

Additionally, public sector bodies, including government ministries, directorates, and municipal authorities, are also subject to VAT for their supplies. It is worth noting that these supplies do not necessarily need to be part of an economic business activity.

Taxable Transactions

Under the Norwegian VAT system, the term “goods” encompasses a broad range of tangible personal property. It includes not only physical objects but also land, real property, and various utilities such as gas, electricity, piped water, heating, and cooling.

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Norway –  General VAT information

 

Tax Authority The Norwegian Tax Administration
VAT in local languages Merverdiavgift (MVA)
Currency KR Kroner (NOK)
VAT number format  123456789 MVA
123 456 789 MVA
VAT rates Standard: 25%; Reduced: 15%, 12%
Zero-rated (0%) and exempt
Thresholds
Registration
Established NOK 50,000
Non-established NOK 50,000
Intra-EU Distance sales and electronically supplied services to consumers (OSS) Not Applicable
VAT Group  
Voluntary Registration  
Intra-EU Dispatches Not Applicable
Intra-EU Arrivals Not Applicable
Recovery of VAT by non-established businesses Yes
Compliance Returns and Deadlines
VAT Returns 10th of the second month after the bi-monthly reporting period
Frequency Monthly, Quarterly and Annually
European Sales Listing Not Applicable
Intrastat Not Applicable
Electronic Invoicing Voluntary for general B2B, B2C transactions. – Mandatory for B2G transactions

Last Updated: 24/08/2023

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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