Norwegian VAT - Rates & Registration

What you need to know

The indirect tax system in Norway is VAT/MVA. VAT is due on any supply of goods or services rendered within the territorial scope of Norway where there is a taxable supply by a taxable person in the course or furtherance of any business carried on by him. This includes electronic services provided to non-business customers. Note that if certain supplies of goods or services are made by a non-established supplier, GST will be remitted by the customer.

VAT is due upon the importation of goods into Norway.

Fiscal representative - Mandatory for non-established businesses (it is likely that EEA established businesses will not require FR from 2018).

  • VAT registration threshold-NOK 50,000
  • Filing-Bi-Monthly. Applications can be made for shorter or longer periods.
  • Returns due-1 month 10 days after period end

Norwegian VAT - Rates & Thresholds

Rates

25%

(Standard)

N/A

(Reduced)

Tax Type

VAT

Registration Threshold

NOK 50,000

Rates

Tax Type

Registration Threshold

25%

(Standard)

N/A

(Reduced)

VAT

NOK 50,000