VAT in Norway
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.
Selling in Norway?
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.
Download the Norwegian VAT Guide
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