VAT Norway Guide

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. 

Updated October 2026: Rate table corrected (full scope of the 15% and 12% rates), VOES references removed as VOEC now covers goods and digital services, and new sections added on VOEC, the 2027 B2B e-invoicing rules and VAT refunds.

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 first register in the Register of Legal Entities at the Brønnøysund Register Centre, then register for VAT with the Norwegian Tax Administration. Non-resident companies selling to private consumers can instead use the simplified VOEC scheme. It covers both remotely delivered services and goods valued below NOK 3,000 per item. Most applications get a reply within minutes, but it can take up to three weeks if the Tax Administration needs more information. You cannot issue VAT invoices until registration is approved.

Fiscal representative in Norway

Foreign businesses without a place of business in Norway must normally register through a fiscal representative. The representative must be resident or have a business address in Norway. The fiscal representative will be jointly liable for any Norwegian VAT due.

Businesses resident in the UK and in certain EEA countries, such as Germany, France, Sweden and Poland, do not need one. They can still appoint a representative voluntarily, but that representative is not jointly liable.

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. You must apply for the annual term between 10 December and 1 February, and switch back to bi-monthly filing if turnover exceeds NOK 1 million.

Non-resident companies filing under the VOEC scheme should submit a simplified quarterly return by the 20th of the following month. All returns must be filed electronically using the Altinn portal.

If you miss a VAT return deadline, the Tax Administration first sends a notice with a new deadline. After that, an enforcement fine of half a court fee runs for every day the return is late. In 2026 the court fee is NOK 1,345, so the fine is NOK 672.50 a day, up to 50 court fees (NOK 67,250).

Unpaid VAT accrues interest from the due date. The rate is reset every six months and is 12.25% from 1 July 2026. Failing to declare VAT can lead to a fine of 20% to 60% of the amount due.

How does the VOEC scheme work?

VOEC lets foreign online sellers and marketplaces charge Norwegian VAT at checkout. It covers goods worth less than NOK 3,000 per item and remotely delivered services sold to Norwegian consumers.

• Who: businesses with no business address in Norway that sell to consumers. You must register once these sales reach NOK 50,000 in any 12-month period, but you can join from your first sale (Skatteetaten).
• Excluded goods: food, tobacco, alcohol and other restricted or prohibited goods (Altinn).
• Returns: report and pay every quarter, by 20 January, 20 April, 20 July and 20 October.
• Shipping: the VOEC number must be given digitally with every parcel.

E-invoicing and digital bookkeeping in Norway

From 1 January 2027, Norwegian businesses with bookkeeping duties must send e-invoices to other such businesses. The duty to receive e-invoices starts on 1 January 2030.

• Formats: EHF Billing or Peppol BIS Billing (version 3.0 or later). Until 2030, the sending duty applies in practice only to buyers registered in the ELMA/Peppol directory. PDF invoices are not accepted where the buyer can receive e-invoices (Skatteetaten).
• 2028: the buyer's organisation number must appear on sales documents.
• 2030: bookkeeping must be done in an electronic accounting system.
• Public sector: all public bodies have had to receive e-invoices since April 2019 (European Commission).

VAT refunds for foreign businesses

Foreign businesses that are not registered for VAT in Norway can reclaim Norwegian VAT on business costs. The claim must be posted by 30 September of the year after the purchase.

• You must have no place of business and no taxable sales in Norway in the past 12 months.
• Each claim covers at least three months of one calendar year. The minimum is NOK 5,000 (NOK 500 if you apply after the year ends).
• Post the signed RF-1032 form with invoices and a business certificate from your home country. Food, drinks and passenger cars do not qualify (Skatteetaten).

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.