VATLive > Blog > Norway > Norway cuts 12% reduced VAT rate to 7%; delays returns on COVID-19 crisis

Norway cuts 12% reduced VAT rate to 6%; delays returns on COVID-19 crisis

  • May 13, 2020 | Richard Asquith

13 May update - Jan-Feb VAT return filing deadline has been extended from 14 April to 10 June 2020.

7 April update. Standard Audit Files for Tax (SAF-T) accounting transaction reporting submissions due by 10 April may be postponed on application.

Update: Norway has cut its reduced VAT rate for a second time during the coronavirus crisis. This time on 27 March from 7% to 6%.  This will still apply from 1 April until 31 October 2020.

On 20 Norway, the Norwegian government will cut its reduced VAT rate from 12% to 7% between 1 April and October 2020. The rate applies to cinema admission, public transport, hotel accommodation services, entrance to cinemas, museums and amusement parks.

The rate was set in 2018 following a rise from 10%.

The VAT payment for the first returns has now been deferred from the 10th April deadline until 10 June.

Follow Avalara’s live  global coronavirus Covid-19 VAT measures tracker.

In other measures, Norway will offer companies at least kr100 billion (Norwegian Crowns) in funding in the form of guarantees for loans and bond issues to support the economy during the coronavirus outbreak, the government said earlier this week.

Explore more content like this in our Building for COVID-19 recovery hub

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2019 Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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