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Standard VAT/GST rate
25%
Reporting currency
NOK
Administered by
The Norwegian Tax Administration

International VAT Guides – Norway 

VAT rates in Norway 

How much is VAT in Norway? 

The Norway VAT regime is structured similarly to the general VAT model that most of the EU countries have in place. It is not based solely on the general VAT rate; it also features reduced VAT rates, zero-rated supplies, and tax-exempt ones. The most relevant pieces of legislation that mutually established the VAT Norway framework are: 

  • The VAT Act;
  • Tax Administration Act; 
  • Different VAT Guides (e.g., the VAT on E-Commerce Guide).

The introduction of the VAT on E-Commerce (VOEC) scheme directly indicates that Norway is continually following the evolution of tax trends in developed countries. The VOEC scheme is incorporated as part of the Norway VAT project to modernize the tax registration and reporting system for foreign providers of low-value goods and remotely deliverable services. 

The VOEC scheme can be seen as the combination of the IOSS and OSS EU schemes. It covers the reporting of VAT for the imports of low-value goods and remotely deliverable services. 

This scheme makes registration for foreign suppliers of low-value goods or digital service providers much simpler than it would be if these persons were registered under the standard Norwegian VAT scheme. 

Norway VAT RateRate TypeCoverage and imposition
25%Standard RateThe general VAT rate applies to all supplies of goods and services that aren’t zero-rated or exempt.
15%Reduced RateFood and beverages (excluding alcoholic beverages).
12%Reduced Rate Accommodation services; passenger transport services; entry to cinemas, parks.
0%Zero-rateBooks and newspapers (including the e-versions, and audiobooks).
Tax-exemptTax-exemptTeaching services.

VAT threshold in Norway 

The registration procedure is defined VAT Norway Act and the Tax Administration Act. The Norwegian tax authority has published a VOEC guide to assist foreign suppliers and digital marketplaces with their VAT obligations for supplying low-value goods and/or remotely deliverable services to customers residing in Norway.

The interested economic operator can also register voluntarily, for example, when they intend to claim input tax credits for their business purchases. 

The  VAT threshold in Norway for foreign providers of electronic services is the same as the VAT threshold for foreign suppliers who will register under standard requirements. 

The mandate for VAT registration is based on income generated from VATable supplies within any 12-month period.

VAT registration threshold for resident businesses: NOK 50,000.

VAT registration threshold for non-resident businesses:  NOK 50,000.

VAT registration threshold for foreign providers of digital services: NOK 50,000.

VAT Taxable Activities in Norway

Types of taxable activities that trigger mandatory VAT registration:

  • Supply of goods and services for consideration;
  • Exports;
  • Imports of goods and services; 
  • Overseas sales of low-value goods to customers in Norway;
  • Provision of digital services to customers in Norway.

Tax Representative in Norway 

Non-resident digital services providers are not required to engage the services of third-party service providers for VAT registration and filing purposes. 

Tax registration 

Standard Registration 

Foreign or domestic economic operators that cannot adhere to the VOEC scheme are required to register under the standard VAT scheme. 

Simplified tax registration 

Foreign providers of remotely deliverable services or low-value goods are the ones entitled to register for VAT in Norway, using the simplified VOEC scheme. If the supplier or marketplace has a business address or residence in Norway, or if it provides services or goods outside the scope of the VOEC scheme, it needs to follow the ordinary VAT rules. 

VAT on Electronically Supplied Services in Norway 

Digital Services

The simplified registration and reporting scheme, the VOEC scheme, is established for providers of marketplaces that facilitate the supply of low-value goods and remote services. It should be emphasized that the scope of remote services also covers electronic services. 

After registration and issuance of the VOEC tax ID, non-resident suppliers of digital services should charge VAT for B2C supplies. Regarding B2B supplies, the reverse charge mechanism should be used when the recipient is a VAT-registered business located in the same country as the supplier. 

How much is VAT in Norway for Electronically Supplied Services?

  The VAT rate Norway for supplies of electronic services is, in most cases, 25%. However, there are supplies of electronic services that are taxed at a reduced rate of 12% (e-services for facilitating renting) or 0% for access to e-books. 

Taxable Digital Services in Norway

The following types of digital services trigger mandatory VAT registration of non-resident providers:

  • Audio and video streaming services;
  • SaaS services;
  • Intermediation between third parties offering goods or services and those seeking them;
  • Travel arranging services.

Marketplace and Digital Platform Operators Rules

When supplies of low-value goods are made available through the e-marketplace or platform, and the platform operator facilitates the supply between the foreign underlying supplier and the end customer residing in Norway, the marketplace operator will be treated as the supplier. 

Invoicing Rules

A VAT-registered non-resident supplier of remote services isn’t obligated to issue a tax invoice to its customers. 

The minimum requirements of the invoice are the following: 

General information:

  • Date of invoice issuance;
  • Date and time of supply.

Seller information:

  • Company name;
  • Full address (head office);
  • Billing address if different from company address;
  •  VAT number.

Customer information:

  • Name; 
  • Full address;
  • VAT number (if applicable).

Fiscal Information:

  • Tax amount for each type of goods or services supplied;
  • Net value per tax rate;
  • Distinct line of gross value per tax rate or tax-exempt supply;
  • Type of the transaction by reference to the categories indicated in the VAT Act;
  • Total tax  amount;
  • Invoice Total tax exclusive;
  • The rate of any discount;
  • Total invoice amount.

Foreign Currency Invoice in Norway  

In most cases, issuing an invoice in a foreign currency is permitted. However, VAT declarations should be submitted exclusively in the local currency.  

VAT Return in Norway 

Standard Return 

Local businesses and foreign businesses with a permanent establishment in the country are required to submit and pay the ordinary VAT return.

Simplified return 

Non-resident providers of electronic services that have registered through a simplified form should submit a simplified return. 

VAT Simplified Return

VAT Return NameVOEC return
Filling frequencyQuarterly
Online FillingMandatory
Annual ReturnNo
Filing deadlineUntil the 20th day of the month following the quarterly period
Payment deadlineSame as for the submission of the quarterly return
Payment currencyNOK
LanguageNorwegian/English
Local VAT acronym VAT

Penalties for late reporting and omitted declarations 

Late VAT return filing, late VAT payment, and late registration are situations in which taxable persons are most likely to incur an obligation to pay a penalty and/or interest for failing to comply within the prescribed timeframe. 

Fines and penalties according to the VAT Norway Act and the Tax Administration Act:

The taxable person who submits a late VAT return or an omitted declaration could receive a fine from the Norwegian Tax Administration. The enforcement fine is calculated based on the so-called court fee principle. 

In 2025, the court fee is NOK 1,314 per day. The rate is a half-court fee per day. The maximum amount for late return is NOK 65,700.

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