Norwegian VAT registration

In Norway, the requirement to register for value added tax (VAT) — known locally as Merverdiavgift (MVA) — depends on the level of taxable turnover and the nature of the taxable activities carried out in Norway.

For businesses established in Norway that supply goods or services domestically, VAT registration is required once taxable turnover exceeds NOK 50,000 in a 12-month period. This is the standard domestic VAT registration threshold under Norwegian VAT law.

There is no separate turnover threshold for non-resident businesses making taxable supplies in Norway. Where a foreign business makes taxable supplies in Norway and isn't established there, VAT registration is generally required from the first taxable supply.

For cross-border supplies of electronic services to Norwegian consumers, foreign suppliers may be required to register under Norway’s VAT on E-commerce (VOEC) regime rather than standard VAT registration, depending on the nature of the supply.

Apart from the domestic threshold for Norwegian-established businesses, there are no general simplification thresholds. Registration is typically mandatory once the relevant taxable activity is undertaken, regardless of turnover for non-resident or specific cross-border business models.

Foreign businesses may need to register for Norwegian VAT if they engage in activities such as:

• Importing goods into Norway for sale (imports generally trigger VAT at customs clearance).

• Selling goods or services in Norway directly to Norwegian customers.

• Supplying electronic services or digital products to Norwegian consumers (either via standard VAT registration or the VOEC scheme).

• Engaging in cross-border B2B or B2C supplies where Norwegian VAT applies.

• Holding inventory in Norway for sale or distribution (e.g., in a warehouse or fulfilment centre).

• Operating e-commerce models that deliver taxable goods or digital services into Norway.

Registration may also be required where a business makes zero-rated or exempt supplies and also carries out standard-rated taxable activities.

To register for VAT in Norway, applicants (resident or non-resident) typically need to provide:

• A completed VAT registration application submitted to the Norwegian Tax Administration (Skatteetaten).

• Legal entity details: company name, legal form, country of incorporation, registered address, and ownership details.

• Description of business activities and expected taxable turnover in Norway.

• Norwegian organisation number (issued as part of registration).
  
• Contact details for the person responsible for Norwegian VAT compliance.
  
• Power of attorney for a Norwegian tax agent or representative, where one is appointed.
  
• For some non-resident businesses, appointing a VAT representative may be required under Norwegian law.

Applications are submitted via Skatteetaten’s electronic registration systems, often with the assistance of a local tax agent. VAT registration should generally be completed before taxable supplies are made, as late registration may result in penalties and interest.

• Structure: Norwegian VAT numbers are based on the business’s organisation number with the suffix “MVA” (e.g., NO123456789MVA).

• The “NO” prefix is used for VAT identification and international verification purposes.

After registering for VAT in Norway, businesses must comply with ongoing VAT obligations, including:

• Filing periodic VAT returns (typically bi-monthly, unless monthly reporting applies).

• Charging and collecting VAT on taxable supplies at the applicable Norwegian VAT rates.

• Issuing VAT-compliant invoices that meet Norwegian invoicing requirements.

• Maintaining VAT records and accounting documentation in accordance with Norwegian law.
• Using the VOEC scheme, where applicable, for qualifying cross-border e-commerce supplies.
• Paying VAT due and settling returns by the statutory deadlines set by Skatteetaten.

Failure to comply with Norwegian VAT requirements may result in penalties, interest charges, and enforcement action by the Norwegian Tax Administration.