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This guide provides a comprehensive overview of VAT (Value Added Tax) in Norway(MVA), including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Norway or with Norwegian customers.
Norway’s VAT system, governed by the Norwegian VAT Act of 2009, applies to most goods and services within Norway as well as on imports. VAT is administered by the Norwegian Tax Administration.
Norwegian Krone (NOK)
NO followed by 9 digits and the letters MVA (e.g., NO123456789MVA)
Yes, required for non-EU businesses conducting taxable activities in Norway.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
|---|---|---|
| 25% | Standard Rate | Applies to most goods and services |
| 15% | Reduced Rate | Applies to the supply, withdrawal or import of foodstuffs |
| 12% | Reduced Rate | Applies to passenger transport, hotel accommodation,and cinema tickets |
| Business Type | VAT Registration Threshold |
|---|---|
| Resident Businesses | NOK 50,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Norway |
| Frequency | Filing Deadline | Payment Deadline |
|---|---|---|
| Bi-Monthly | 10th day of the second month following the period | 10th day of the second month following the period |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 25% |
| Threshold for Registration | No threshold; applies to all non-resident providers of digital services |
| VAT on B2B Sales | Reverse charge mechanism applies |
Norway applies VAT on digital services based on the consumer’s location, and non-resident providers must comply with local VAT rules for digital services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Norway mandates e-invoicing for B2G (business-to-government) transactions, and e-invoices must comply with the European PEPPOL BIS standard.
Norway requires digital reporting of VAT-related transactions for businesses, with all submissions made through the Norwegian Tax Administration’s online portal.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Norwegian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
