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Norway updates VAT handbook guidance

18th edition of VAT handbook covering compliance and tax authorities practices

The Norwegian tax administration, Skattetaten, has updated its VAT compliance guide book for 2022. In addition to covering all issues of VAT compliance, it includes many of the administrations own internal procedures.  This 18th edition includes a number of import tax rulings.

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The aim of the handbook is to provide an overview of current law, illustrated by, among other things, Statements and decisions of the Department of Finance and the Directorate of Taxation, appeal board decisions and case law.

Norwegian VAT compliance guidance

The guide covers the main areas:

  • Scope of the VAT regime
  • VAT registration requirements and processes
  • Definition of taxable goods and services
  • How to calculate the correct VAT
  • VAT rates by goods and services
  • VAT exempt supplies
  • Invoicing requirements
  • VAT deductibility on inputs
  • VAT recovery
  • Bookkeeping obligations
  • Compliance, reporting and payments requirements
  • VAT returns and other submissions

Learn more about Norwegian VAT in our country guide.


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