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Norway VAT registration and VAT import thresholds raised

  • VAT
  • 13 October 2014 | Richard Asquith

Norway VAT registration and VAT import thresholds raised

As part of the 2015 budget, Norway is to make a number of changes to VAT registrations and other compliance matters.

Import VAT threshold

The low value consignment stock relief for Norway is to rise. The enables consumer or businesses to import small value items bought over the internet without any Norwegian VAT – currently 25% VAT. The current Norwegian limit will rise from Kroner 200 to 500 per individual parcel. This is about Euro 50.

Many countries around this world operate such limits to simplify administration. In the European Union, the import VAT threshold is generally Euro 22 or lower.

Norwegian VAT registration threshold increased

The annual VAT registration threshold above which companies must register for Norwegian VAT will increase from Kroner 50,000 to 150,000. Any companies with a turnover above this amount must register and charge VAT on any taxable supplies.


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 is part of the European leadership team which this year won International Tax Review's 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.