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Introduction

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In Norway, Value-Added Tax (VAT) is known as Merverdiavgift (MVA). Managed by the Norwegian Tax Administration (Skatteetaten), the system is designed to be highly digitized, moving towards real-time reporting via SAF-T (Standard Audit File for Tax).

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As of 2026, several significant updates have been implemented, particularly regarding cross-border services and electric vehicles.

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VAT Rates in Norway

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Norway uses a tiered rate system. While the standard rate is among the highest in Europe, several essential services enjoy reduced rates.

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Rates Applicable:

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25% Standard Rate - Most goods and services (clothing, electronics, etc.)

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15% Reduced Rate - Food & Drink Food stuffs and beverages (excluding tobacco/alcohol)

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12% Low Rate - Transport, cinema, hotel stays, sports events

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Zero-Rated  - Exports, books, newspapers, and certain EVs (up to a limit)

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Exempt - No VAT - Health services, education, financial services

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Note on Electric Vehicles (EVs):  As of 2026, the VAT exemption threshold for electric cars has been reduced to NOK 300,000. Only the portion of the purchase price exceeding this amount is subject to the 25% VAT rate.

Registration Requirements

 

Registration is mandatory once your turnover exceeds a specific threshold within a 12-month period.

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• Standard Businesses: NOK 50,000

• Charitable/Non-profit: NOK 140,000

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Key Rules for Foreign Companies:

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• VAT Representative: If you do not have a fixed place of business in Norway, you must generally register through a Norwegian VAT Representative.​

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• Exception: Companies from certain EEA countries (including the UK) may register directly without a representative.

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• VOEC Scheme: For B2C sales of low-value goods (under NOK 3,000) or digital services, foreign sellers can use the simplified VAT on E-Commerce (VOEC) scheme, which does not require a local representative.

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2026 Changes & Regulations

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Significant legislative updates came into force on January 1 and July 1, 2026.

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• Multi-Location Entities (MLEs): From July 1, 2026, new "reverse charge" rules apply to cross-border services within the same legal entity. If a head office abroad buys a service for use by its Norwegian branch, Norwegian VAT must now be accounted for.

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• Related-Party Receivables: Effective January 1, 2026, the right to claim a VAT deduction for "lost" receivables between related parties is restricted if the debt remains unpaid for more than 24 months.

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• SAF-T Reporting: Norway requires the use of the SAF-T (Standard Audit File for Tax) format. This means your accounting software must be able to export data in a specific XML format for tax audits.

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Reporting and Deadlines

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The standard reporting period is bi-monthly (every two months). Smaller businesses may apply for annual reporting if their turnover is below NOK 1 million.

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The Standard VAT Registration Checklist

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If your business sells goods/services in Norway (B2B or physical storefronts) and exceeds NOK 50,000 in turnover over 12 months, follow this path:

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• Step 1: Get an Organization Number

  • Register your business as a Norwegian-Registered Foreign Company (NUF) via the Brønnøysund Register Centre (Form BR 1080).

  • Timeline: Usually 2–3 weeks.

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• Step 2: Appoint a Representative (If Required)

  • Required for non-EEA companies.

  • Companies from the UK, EU/EEA (e.g., Germany, France, Sweden) are exempt and can register directly.

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• Step 3: Register in the VAT Register

  • You cannot register until you hit the NOK 50,000 threshold (unless applying for "pre-registration" based on large initial investments).

  • Apply via Skatteetaten (Norwegian Tax Administration) using your organization number.

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• Step 4: Post-Registration Compliance

  • You must add the letters "MVA" after your organization number on all invoices.

  • If you reached the threshold mid-invoice, you must go back and "post-invoice" the VAT for the transaction that pushed you over the limit.

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The VOEC Scheme (E-Commerce Simplified)

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The VAT On E-Commerce (VOEC) scheme is designed for foreign online sellers (B2C) selling low-value goods or digital services.

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Key Rules for 2026:

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• Item Limit: Applies to items with a value under NOK 3,000 (excluding shipping/insurance).

• Exclusions: Does not apply to food, alcohol, tobacco, or restricted goods.

• Digital Requirement: As of 2026, you must provide your VOEC number digitally to the transporter. Physically writing it on the box is no longer sufficient and may lead to double taxation.

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VOEC Registration Process:

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1. Create an Altinn User: Visit the Skatteetaten VOEC portal and create a user profile without a Norwegian ID number/D-number.

2. Submit Form RF-1291: Provide your home country tax ID and business details.

3. Receive VOEC ID: You will receive a 7-digit identification number within 1–3 working days.

4. Quarterly Filing: Unlike standard VAT (bi-monthly), VOEC returns are filed quarterly (April 20, July 20, October 20, Jan 20).