Norwegian VAT rates and VAT compliance

VAT Rates in Norway

The standard VAT rate in Norway is 25%.

Norway VAT rates

Rate Type Which goods or services
25% Standard All other taxable goods and services
15% Reduced Foodstuffs and beverages
12% Reduced Certain cultural and sporting activities; transport services
11.1% Reduced Supply of raw fish
0% Zero E-books

Norwegian VAT compliance

In Norway it is a requirement for the VAT Representative to raise and issue all invoices on behalf of the non-resident trader, indicating both the trader’s and the representative’s details.

There are detailed rules controlling the recording and processing of Norwegian transactions. These include guidelines on:

  • Norwegian invoice requirements;
  • Foreign currency reporting and translation;
  • Credit notes and corrections; and
  • What accounting records must be maintained.

Norwegian vat returns

Periodic VAT returns must be submitted by all companies with a Norwegian VAT number, detailing all taxable supplies (sales) and inputs (costs). Generally, returns are submitted bi-monthly in Norway. VAT returns in Norway are due one month and ten days after the reporting period.

Payments of any associated VAT liability must be paid by the return deadline. In the case of a tax credit (where the VAT incurred by the company exceeds the VAT charged on its sales in the reporting period), approved credits will be paid over to the company within three weeks of the return deadline.

Norwegian VAT recovery

It is possible for foreign businesses to apply for a VAT refund in Norway, along the lines of the European Union’s 8th & 13th VAT Directives. The following conditions should be fulfilled for a foreign business to recover VAT refunds in Norway:

  • The company is not liable to be VAT registered in Norway;
  • The VAT is concerned with the applicant’s business activities; and
  • Original invoices showing Norwegian VAT can be provided

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....