Norwegian VAT rates and VAT compliance

VAT Rates in Norway

The standard VAT rate in Norway is 25%.

Norweigan VAT rates

Rate Type Which goods or services
25% Standard
15% Reduced reduced VAT rate on: foodstuffs and beverages
12% Reduced reduced VAT rate on: certain cultural and sporting activities; transport services.
11.11% Reduced reduced VAT rate on: supply of raw fish

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

Latest Norweigan news

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....

VAT Reporting update 18.3.1

April 5, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month March. It includes changes to reports, modifications and bug...