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Norwegian VAT Compliance – 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 Tax types Registration Threshold
25% (Standard) VAT NOK 50,000
N/A (Reduced)

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