VAT in Norway guide
In need of personal consultation?
Register for a consultation with Edgaras. It is completely FREE and you will get many questions answered!
Book a Free consultationVAT rates
The VAT rates are:
- Standard rate: 25%
- Reduced rates: 12% (from 1 January 2018) and 15%
- Zero rate (0%)
Norway VAT for digital service providers
Norway introduced VAT on electronic services (VOES) for non-resident companies in July 2011. This requires foreign providers of digital content and related services to VAT register in Norway as well as charge, collect and remit local VAT to the tax authorities.
Norway provides a simplified registration process for non-resident operators of e-services. This includes simplified VAT reporting records, due on a quarterly basis. There is no requirement to appoint a local tax representative. The simplification regime means providers may not deduct any input VAT incurred – although this may be reclaimed through a VAT recovery claim.
The e-services VAT registration threshold in Norway is NOK 50,000 per annum.
List of digital services that are the subject of Norway VAT
Examples of e-services subject to Norwegian VAT include sales of: streaming video, music and games; downloads of e-books and other online publications, including news services; software; and apps. Income from online games of chance and gambling are exempt from VAT. Also, services which merely rely on electronic delivery (e.g. tailored advice provided by e-mail) are outside of the scope of e-services.
Late – registration penalties
Any entity that willfully or negligently fails to register for VAT could be subject to fines or imprisonment. Penalties and interest will also be assessed if, as a result of late registration, a taxable person submits a late VAT return or pays VAT late.
Need assistance with VAT in Norway?
We can help!
Dedicated account manager
As our client, you will be assigned to a multilingual account manager who can address all your tax-related inquiries and resolve any issues you may have at any time.
Single point of contact
We serve as single point of contact, simplifying the process and ensuring that your VAT compliance is handled efficiently and effectively within single stop.
Exclusive customer service
We support our clients, ensure fast response time and always go beyond by offering tailored assistance and individual attention.
Certified experts
Our team is combined of more than 30 experts, who can provide wide range of services and are certified members of IVA, AITC and VAT Forum. Currently we have more than 500 clients and knowledge how VAT works in 100 locations.