Key takeaways
- Norway VAT rates: The standard VAT rate is 25%, with reduced rates of 15% and 12%, plus a 0% rate for books, e-books, and newspapers.
- Registration threshold: Businesses must register once annual turnover exceeds NOK 50,000, with simplified VOEC/VOES schemes for e-commerce and digital services.
- Filing & penalties: VAT returns are filed bi-monthly or annually, and late filings or payments can lead to daily fines and interest up to 8%.
If you are planning a business expansion into Norway, it is essential that you have a clear understanding of your VAT obligations when operating there. Read our guide to the Norway VAT system and gain the knowledge you need to succeed in this promising Nordic market.
What is the Norway VAT Rate?
VAT (Value Added Tax) is known as Merverdiavgift ('moms' or 'MVA') in Norway. The standard Norway VAT rate is 25%, and there are two reduced rates for certain goods and services of 15% and 12%. Norway also has a 0% VAT rate. As a non-EU country, Norway has its own VAT rules and regulations, independent of the EU VAT directive.
Registering for VAT in Norway
All businesses operating in Norway, whether resident, non-resident, or distance selling to customers in the country, must register for Norwegian VAT if their annual turnover exceeds NOK 50,000.
Businesses can register for VAT in Norway through the Brønnøysund Register Centre. Non-resident companies selling goods or digital services can use the simplified VAT registration process available through VOEC (for ecommerce goods) or VOES (for digital services). Once the application has been completed, you should receive your Norway VAT number within a few weeks.
Fiscal representative in Norway
Non-EU businesses may need to appoint a fiscal representative for VAT registration in Norway. The fiscal representative will be jointly liable for any Norwegian VAT due.
Norway VAT return filing and penalties
VAT returns in Norway are generally filed bi-monthly. Businesses with an annual turnover of NOK 1 million or less are permitted to file annual Norway VAT returns. The deadline for filing is the 10th of the second month following the bi-monthly reporting period. Annual VAT returns are due March 10 of the following year.
Non-resident companies filing under the VOEC or VOES schemes should submit a simplified quarterly return by the 20th of the following month. All returns must be filed electronically using the Altinn portal.
The fine for missing a Norway VAT return deadline is NOK 250 (up to a maximum of NOK 52,450) for every day the return is late. Unpaid VAT will incur interest of 8% on the amount due. Failing to declare VAT will see a fine of 20% to 60% of the amount due imposed. depending on.
Intrastat declarations
Norway, not being a member of the EU, does not have any Intrastat requirements or thresholds.
Reverse charge in Norway
The reverse charge mechanism in Norway is primarily used for cross-border B2B transactions where the buyer is responsible for VAT reporting. It only applies to intangible services, that is, services not required to be carried out in a fixed place. For example, legal or consulting services.
Frequently asked questions
What is the VAT rate in Norway?
Norway’s standard VAT rate is 25%, with reduced rates of 15% (for food, beverages, and supplements) and 12% (for cultural and sporting activities). A 0% rate applies to books, e-books, and newspapers.
When do I need to register for VAT in Norway?
Businesses must register once annual turnover exceeds NOK 50,000. Non-resident sellers of goods or digital services can use simplified registration via the VOEC (ecommerce) or VOES (digital services) schemes.
How do I register for VAT in Norway?
VAT registration is completed through the Brønnøysund Register Centre. After submitting all required documentation, you’ll receive your Norwegian VAT number within a few weeks.
Do foreign businesses need a fiscal representative in Norway?
Yes. Non-EU businesses are generally required to appoint a fiscal representative, who shares liability for VAT compliance and payments in Norway.
How often must VAT returns be filed in Norway?
Most businesses file bi-monthly returns.
- Annual filing is allowed for turnover under NOK 1 million (due March 10 of the following year).
- VOEC/VOES filers submit quarterly returns by the 20th of the following month.
Are Intrastat declarations required in Norway?
No. Norway is not an EU member, so Intrastat declarations do not apply.
