VAT registration in Norway applies to both local and foreign companies with various taxable activities. Our local consultants offer support in applying for VAT numbers to ensure compliance with the Norwegian regulations.
| Quick Facts | |
|---|---|
| We offer VAT registration services | Yes, we offer support in VAT registration in Norway |
Standard rate | 25% |
Lower rates | Reduced rates of VAT in Norway are as follows: – The initial reduced VAT rate of 15% is applicable to specific food items and beverages; – The second reduced VAT rate is 12%, for letting of rooms, cinema tickets, and passenger transport, etc. |
| Who needs VAT registration | If your company is engaged in selling products or services to both individual consumers (B2C) and other businesses (B2B) in Norway, it is probable that you will need to undergo VAT registration in Norway. Certain foreign businesses may choose to register for VAT through the simplified VOEC scheme, which doesn’t necessitate having a Norwegian business registration number. |
| Timeframe for registration | Businesses are required to register for VAT with the Norwegian Tax Administration within 30 days. |
| VAT for real estate transactions | 0% |
| Exemptions available | Yes, here is a list of items that could qualify for an exemption from value added tax (VAT): – Goods intended for use in transportation methods; – Electric vehicles; – Aircrafts; – Damaged goods; – Goods of an educational, scientific, or cultural nature; – Goods used for technical and scientific purposes; – Stamps, bills, and coins. |
| Period for filing | In Norway, many businesses need to send in their VAT reports every two months. For these reports, the due date is typically the 10th day of the month after the two-month period ends. For other companies that do it every three months, the deadline is usually the 20th day of the month following the end of the three-month period. |
| VAT returns support | YES, our accountants in Norway offer VAT return filing support. |
| VAT refund | If your company is from another country, you might be eligible to get back the VAT you paid for things you bought in Norway, as long as you meet specific requirements. |
| Local tax agent required (yes/no) | No, but it is still recommended to hire our experienced accountants in Norway for assistance. |
| Who collects the VAT | Norwegian Tax Administration |
| Documents for VAT registration | Personal identification documents, completed application form, company registration Documents, tax identification number, articles of association, |
| VAT number format | 999999999MVA |
| VAT de-registration situations | The business ceases trading, Changes in legal status, No longer making taxable supplies, etc. |
Table of Contents
What are the VAT-related services you offer in Norway?
Our specialists offer a wide range of services to foreign investors and businesspersons coming to Norway and who want to set up enterprises here.
Among these, we mention the following:
- voluntary or compulsory VAT registration ;
- VAT compliance in order to avoid penalties;
- VAT reporting in accordance with the VAT Act;
- applications for VAT refunds.
Who is required to register for VAT in Norway?
VAT registration is required for:
- natural persons – residents and non-residents – who carry out taxable activities as self-employed in Norway, provided they reach an annual turnover NOK 50,000;
- companies – domestic and foreign – that supply taxable services and goods in Norway (for Norwegian companies, the same NOK 50,000 annual turnover applies);
- charitable and non-profit organizations that exceed an annual income of NOK 140,000.
You will be considered a taxable entity in Norway if:
- your company deals with the delivery of merchandise in Norway;
- you have export activity from Norway;
- you import, assemble or install goods in Norway;
- your enterprise provides services such as consultation, entertainment or sport;
What are the VAT registration requirements for foreign companies in Norway?
Foreign companies operating through branch offices in Norway must register for VAT no matter the turnover they have. Moreover, they need to apply for VAT numbers as soon as they start their activities.
Through the VOEC scheme (Value Added Tax on E-commerce), foreign businesses exporting goods to Norwegian consumers for less than NOK 3000 can complete a streamlined VAT registration with the Norwegian Tax Administration.
IMPORTANT! Non-EU businesses are also required to appoint fiscal representatives. EU States and the UK have mutual assistance agreements with respect to this tax; as such, fiscal representation does not apply.
We invite you to watch our video below:
Is voluntary VAT registration available in Norway?
Yes, the procedure can also be completed with the help of our specialists at the same time as the company formation procedure in Norway.
How long does it take to obtain a VAT code in Norway?
At the level of 2026, the procedure can take up to 15 working days.
What are the VAT rates in Norway in 2026?
According to the Norway Tax Administration, these are the rates of the value-added tax at the level of 2026:
- 25% is the standard VAT rate;
- a 15% reduced rate is available for food products (except for alcoholic drinks);
- a 12% reduced rate applies to passenger transportation, certain tourism accommodation, museum entries, and sporting events;
- an 11.11% reduced rate is available for the supply of raw fish.
Is VAT group registration available in Norway?
Yes, it is, and our Norwegian accountants can offer support in such cases.
What are the VAT-related obligations in Norway?
Companies and businesspersons selling VAT-liable goods or services must also file returns on the income obtained this way. These returns must be filed twice a month, while the payment of the due amounts must be made no later than 40 days after submitting the declarations.
For specialized support in VAT registration in Norway, feel free to contact our local specialists in company formation.