VAT in Norway

VAT in Norway

Updated on Wednesday 18th January 2017

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VAT is a tax which is based on the value added at each stage of production of goods. The VAT payment is part of the Norwegian tax system at the standard rate of 25%. Every enterprise which conducts commercial activity in this country for more than twelve months and with revenues of more than 50 000 NOK is obliged to pursue the VAT registration and to emit invoices with VAT. For reliable legal help concerning the VAT and for the latest information it is best to request assistance from a law firm in Norway.

In what situations is VAT registration required in Norway?

You might wonder what the national VAT rules in Norway are and whether you have to register for VAT or not. The Norwegian state will consider you a taxable person only when:
  • your company involves delivery of merchandise in Norway;
  • you import, assemble or install goods in Norway;
  • you have export activity from Norway;
  • your enterprise provides services such as consultation, entertainment or sport;
  • your annual turnover is more than 50 000 NOK, or in case of philanthropic institutions, more than140 000.
 
Some services remain outside of the VAT scope such as:
  • health services;
  • social services;
  • educational services;
  • financial services. 
We advise you to look for a Norwegian law firm to guide you through the VAT system of this country. 
 
When you don’t intend to open a company in Norway but remain involved in the Norwegian market, you can still register for VAT through a VAT representative.

VAT facts in Norway

The VAT system in Norway is similar to that of the European Union. It is imposed on the goods’ production, services and import-export activities. The foreign companies are taxed only for the income obtained in the Norwegian operations. The tax is mandatory at each step in the production or distribution of the goods.
The standard VAT rate is 25% but there are also reduced rates of 15%, 10% for the delivery of services such as:
  • food;
  • passenger transportation;
  • accommodation;
  • cinema tickets selling.
The VAT returns must be submitted at each two months on an electronic platform called Altinn. 
For other details concerning the VAT related procedures and for an in-depth legal support you can contact our law firm in Norway.
 

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