Norwegian VAT rates and VAT compliance

Although Norway is not a member of the European Union, it operates a value added tax (VAT) system that is broadly aligned with EU VAT principles through the EEA framework. Norwegian VAT, known locally as Merverdiavgift (MVA), is administered by the Norwegian Tax Administration (Skatteetaten).

The standard VAT rate in Norway is 25%. Reduced rates and zero rating apply to specific goods and services.

A VAT number is required for businesses carrying out taxable activities in Norway.

• Domestic businesses must register for VAT when their taxable turnover exceeds NOK 50,000 in a 12-month period.
• Nonresident (foreign) businesses making taxable supplies in Norway generally must register for VAT from the first taxable supply — there is no special turnover threshold for nonresidents.
• For certain cross-border digital services and low-value goods supplied to Norwegian consumers, foreign suppliers may be required to register under the VAT on E-commerce (VOEC) scheme instead of standard VAT registration.

Get more information on VAT registration in Norway.

VAT-registered businesses in Norway must file periodic VAT returns.

• The standard filing frequency is bi-monthly.
• Some businesses, including those with higher turnover or specific compliance profiles, may be required to file monthly returns.

Returns include:
 

• Output VAT on sales
• Recoverable input VAT on purchases

All VAT returns are submitted electronically through the Norwegian Tax Administration’s online portal (Altinn).

Get more information on VAT returns in Norway.

Foreign businesses storing goods in Norway must consider VAT registration if those goods are held for sale.

• Holding inventory in Norway for sale or distribution typically triggers Norwegian VAT registration.
• There is no broad call-off stock or consignment simplification regime comparable to EU systems.
• Imports of goods into Norway generally trigger VAT obligations regardless of storage arrangements.

VAT is generally payable on the importation of goods into Norway.

• Import VAT is normally payable at customs clearance.
• VAT-registered businesses may recover import VAT as input VAT if the goods are used in taxable activities.
• Norway does not operate a postponed import VAT accounting regime similar to some EU member states.

Norway applies VAT to digital and electronically supplied services, including those supplied by foreign providers.

• Digital services include streaming services, SaaS, apps, online platforms, and other electronically delivered content.
• Foreign suppliers of digital services to Norwegian consumers must generally register under the VOEC scheme or standard VAT registration, depending on the nature of the supply.
• The standard VAT rate (25%) generally applies to digital services.

VAT-registered businesses may recover VAT incurred on taxable business expenses by offsetting input VAT against output VAT in their VAT returns.

Norway does not operate an EU-style nonresident VAT refund procedure. Recovery of VAT is typically achieved through VAT registration and ongoing compliance.

Excess VAT credits may be:

• Carried forward to offset future VAT liabilities, or
• Refunded by the Norwegian Tax Administration, subject to review.

Exports of goods and certain services supplied to customers outside Norway are generally zero-rated for VAT purposes. This allows suppliers to charge 0% VAT while retaining the right to recover related input VAT, provided documentary requirements are met.

Trade in goods is monitored through customs import and export declarations submitted to Norwegian Customs and the Norwegian Tax Administration.

Businesses must issue VAT-compliant invoices that include:

• Supplier and customer details
• VAT number
• Description of goods or services
• VAT rate(s) and VAT amount

Time of supply rules:

• Goods: VAT generally becomes chargeable when the goods are delivered or the invoice is issued, whichever occurs first.
• Services: VAT is generally due at the earlier of service completion or invoice issuance.
• Imports: VAT is due at customs clearance.

VAT records must generally be retained for at least five years. VAT returns and payments are generally due by the 10th day of the month following the reporting period.