VAT compliance and reporting rules in Norway 2024
Below is summary of the major rules provided under Norweigan VAT rules (Mehrwertsteuergesetz (MWST) VAT law. MWST-Infos and MWST-Brancheninfos provide supplementary guidance). Check our country VAT guides for other jurisdictions.
Our VAT Calculator & VAT Filer products on a single platform, VAT Calc, are unique in that they come with all of this included out-of-the box for Norweigan and scores of other countries around the world.
Norway VAT country guide
| Highlights | Local term | Merverdiavgift ('moms' or 'MVA'). Value Added Tax (VAT) |
| VAT Rates - standard | 25% | |
| VAT Rates - reduced | 15%; 12% 0% | |
| VAT number format | 123456789 MVA | |
| Registration threshold | NOK 50,000 for resident and non-residents; NOK 50,000 for non-residents supplying B2C goods or electronic services. There are simplified VAT registrations for non-residents for goods (VOEC) and digital services (VOES). | |
| Latest news | Removal of B2C low-value consignment relief 2024 | |
| VAT Group | Permitted | |
| VAT recovery foreign businesses | Permitted. Norway does not apply its reciprocity requirements on non-EU claimants | |
| Fiscal Representative | Required for non-resident businesses seeking a VAT registration unless mutual assistance agreement in place. Norway has concluded agreement with EU and the UK | |
| Currency | Krone (kr, NOK) | |
| Administration | Introduction | Norway introduced VAT in January 1970. Norway is a member of the European Free Trade Association and the European Economic Area. It is not a member of the European Union - it is a member of its Single Market but not the EU Customs Union. |
| VAT laws | VAT Act of 2009 (Merverdiavgiftsloven). Norway is not part of the EU VAT regime, but does track most of the rules implemented by the EU VAT Directive. | |
| Tax Authorities | Skatteetaten (VAT Administration), part of the Ministry of Finance and the Tax Directorate | |
| VAT Rates | Standard rate | 25% |
| Reduced rates | 12%: passenger transport; hotel accommodation; entrance to sport, cultural; amusement sites. 15%: Foodstuffs | |
| Zero-rated | Exports of goods and services; ships and oil rigs; aircraft; employee canteens; international transport; books and newspapers including electronic versions; advertising publications; | |
| Exempt | Health care; education; charities; financial services; postal services; emission allowances; sports services; real estate; gambling and games of chance | |
| Scope of VAT | Scope of VAT | use and enjoyment |
| Time of supply | Goods & Services (general rule) | Goods time of delivery or made available. Services at time of provision. Invoices may override these timings with a delay of up to 30days. Advance payments do not alone trigger tax point. |
| Reverse Charge | General rule applies. | |
| Continuous Services | Services must be invoiced within 30 days of end of VAT period. Metered services should be at least invoiced by end of calendar year. For goods, invoices should be raised within 15 days after month of supply. | |
| Imports | The point of clearance of the goods into free circulation from customs or a bonded warehouse. For imported services, the tax point is the invoice issuance. | |
| Goods on approval and return | General rule applies. | |
| Registration | VAT registration threshold | NOK 50,000 for resident and non-residents; NOK 50,000 for non-residents supplying B2C goods or electronic services. There are simplified VAT registrations for non-residents for goods (VOEC) and digital services (VOES). |
| Voluntary VAT registration | Permitted | |
| VAT number format | 123456789 MVA | |
| VAT Group | Permitted where at least one member of the group owns 85%+ of the share capital of other members. Members share their joint VAT liabilities. Non-residents may join a VAT group. Holding companies without a taxable income are excluded. Intra-group transactions are zero-rated for VAT. A single return is filed by a representative member under one VAT number shared by all group members. | |
| Non-residents | Permitted. Non-EU may require Fiscal Representative (see separate). Local bank account and accounting records potential requirements if not local agent appointed (see separate) | |
| Fiscal Representative | Required for non-resident businesses seeking a VAT registration unless mutual assistance agreement in place. Norway has concluded agreement with EU and EEA states, and the UK. Fiscal Representatives are held jointly and separately liable. | |
| Digital Services | Since 2011, Norway offers simplified registration process (VAT on Electronic Services VOES) for non-residents who pass registration threshold. Filings are then only quarterly (instead of bi-monthly). There is a separate channel for e-commerce goods, (VAT on E Commerce (VOEC) with similar rules. | |
| Pre VAT registration costs | Permitted going back three years for goods or services directly linked to the taxable supply | |
| VAT Invoices | Issuance | No specific guidance on deadline, but should practically be within one month of time of supply (tax point). Not required for retail unless request (see Simplified Invoices). May be paper or electronic. |
| Content | Date; unique sequential invoice number; supplier VAT number; name and address of supplier and customer; date of supply or advance payment if different from invoice date; description, quantity or units etc of supply of goods or services; price per unit; taxable amount; VAT charged in NOK; place of supply; total; explanation if zero-rated supply. | |
| E-invoices | Permitted by agreement between supplier and customer. May use PDF or EDI/ERP systems. | |
| Simplified invoices | Permitted for transactions not exceeding NOK40,000 inc VAT for retailers if not in cash. If for cash or above this amount, retailer must provide invoice with their name and address. | |
| Self-billing | Not permitted, except with permission for industries such as fishing and agriculture, or if vendor has not VAT bookkeeping obligations. | |
| Retention of invoices | Five years after the end of the financial year in which a transaction took place. Paper invoices may be digitised after three years and kept in Norway. Electric records may be kept in other EEA country. | |
| FX rules | Invoices may be used in other currencies, but must include VAT liability in kroner. The Norwegian Bank exchange rate may be used at the tax point. | |
| Invoice corrections | Credit note should be issued with a clear reference to the invoice number and reason for adjustment | |
| Compliance | Right to deduct | Excluded: art and antiques; catering including restaurants; business gifts exceeding NOK100; passenger vehicles costs; business entertainment |
| Call-off stock | Norway offers not VAT simplification for foreign providers of call-off stock to their Norwegian customers - a VAT registration is required with taxable supplies. | |
| Reverse Charge - B2B | Aside from the regular cross-border B2B services reverse charge, including telecoms, broadcast and electronic services (TBE) Norway offers very limited use of the reverse charge for non-residents supplying goods to business customers. Therefore once a non-resident passes the registration threshold, they must register and charge VAT. The domestic reverse charge is applied on climate carbon credits and some gold supplies. | |
| Cash discounts | General rule applies. | |
| Bad debt relief | Permitted for debts with insolvent customers. Some flexibility of reclaiming output VAT is supplier can show all possible means have been completed to recover the debt. | |
| Import VAT deferment | Postponed VAT Accounting is via import of record's Norwegian VAT return | |
| VAT warehouse | Norway does not operate VAT-exempt warehouses. But it does support licensed customs warehouse for the suspension of duties and import VAT. Plus free-trade zones. | |
| Supply & install | Non-residents offering goods with install service must generally register for VAT in Norway. | |
| Use and enjoyment services | Not separately provided for, but most supplies regarded as taxed in Norway if consumed there. There is limited use of reverse charge. | |
| Capital goods adjustment period | Movable property: five years. Immovable property: ten years | |
| Non-residents VAT recovery | Non-residents without a Norwegian VAT number may recover business-related expenditure through quarterly claims of at least NOK5,000. A final claim may be made by 30 June of following year of at least NOK 450. The requirement for a reciprocity agreement with the claimants home jurisdiction is generally | |
| VAT on Digital Services | Non-residents over the VAT registration threshold file quarterly (instead of bi-monthly) | |
| Live events | ||
| Distance selling threshold for goods | Norway withdrew import VAT exemption in 2020. Items not exceeding NOK3,000 subject to sales VAT in checkout. Seller or facilitating marketplaces may use simplified VOEC VAT registration without Fiscal Representative, or regular VAT Register track. | |
| Cash accounting scheme | Not available | |
| VAT registered cash tills | N/a | |
| Statute of limitations | Ten years | |
| Other | Norway plans to replace the VAT return with its existing SAF-T filings regime in 2022 | |
| VAT Returns | Frequency | Bi-monthly. Traders with regular credit balances may apply for monthly filings if credit is regularly 25% above output VAT. Businesses with a turnover not exceeding NOK1 million may file annually. Non-resident filers for digital services (VOES) or e-commerce (VOEC) simplified quarterly returns file by 20th of the following month |
| Filing method | Electronic via Altinn portal | |
| Deadlines (inc payments) | 10th of the second month after the bi-monthly reporting period. (extension to 31 Aug for the May-June filing). Annual VAT return due by 10 March of the following year. | |
| VAT credits | Automatically paid based on VAT return declaration of surplus input VAT. Repayment within three weeks of filing or 8% interest payable | |
| Corrections | Generally via corrective VAT return with covering letter. May go back three years. | |
| Non-residents | Permitted with same VAT registration thresholds. See separate on distance sales (VOEC) for goods and electronic services (VOES) simplified registrations for non-residents | |
| Other filings | No other filings (see SAF-T separate) | |
| SAF-T | Norway SAF-T rules | |
| Penalties & interest | Daily NOK 250 fine for missed VAT returns up to NOK 52,450. Plus 8% for unpaid declared VAT. Penalty charge for not declaring VAT is 20% of amount, which can raise to 60% depending on circumstances | |
| B2C Distance Selling returns | VOCE simplified regime rules |
