Norway VAT

In Norway, VAT (or ‘Merverdiavgift’) was introduced in 1970. Norway's VAT has been a local system for the past 40 years after Norway chose not to join the European Community in 1972.

Requirement to register for Norwegian vat

For foreign companies making taxable supplies in Norway, there may be a statutory obligation to register for VAT. This includes the ongoing compliance requirements to file periodic tax returns and pay over any VAT due to the Norwegian tax office.

Typical situations requiring a Norwegian VAT registration include:

  • Where goods are delivered within Norway;
  • If the foreign trader imports, installs or assembles goods in Norway;
  • Export of goods from Norway;
  • Supplies of services, e.g, consulting services, sport and entertainment events.

Norwegian VAT registration threshold

There is an annual VAT registration threshold of NOK 50,000, based on current turnover. It is not compulsory to register if your annual sales turnover is below this amount.

Many companies below this level, however, elect for a voluntary VAT registration. This enables them to claim back any Norwegian VAT incurred during the supply of the goods or services. For example, VAT on the import of goods, or local sub-contractor invoices.

Companies may also voluntarily register are if they make only exempt supplies.

Norwegian VAT registration

A foreign company may register for VAT without the requirement to form a local company; however they must appoint a Norwegian VAT Representative. The representative and company are jointly liable for the reporting and payment of VAT to the Norwegian authorities. In addition, the agent is responsible for all communications between the company and the Norwegian tax authorities.

Need help with your Norweigan VAT compliance?

Researching Norweigan VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest Norweigan news

Norway scraps low-value VAT import exemption

December 14, 2018

From January 2020, Norway is to remove the VAT and duties exemption for imported packages below NOK 350 to its consumers. As a result, the importer will have to pay 25% Norwegian VAT and any duties for each package.

Norway scraps e-book VAT July 2019

October 11, 2018

Norway is to set the VAT rate on electronic books and new journals at zero percent from 1 July 2019. The measure is contained...

Digitisation of VAT Reporting

 April 5, 2018

European countries are increasingly demanding detailed electronic VAT transactional reporting from businesses to help them efficiently track tax due and reduce significant tax evasion....