Introduction to VAT in Norway
Carrying out business activities in Norway come with certain minimum requirements to comply with Norwegian law. As a starting point, all entities have to register with the Central Coordinating Register for Legal Entities in order to obtain a Norwegian organization number. If the activities are VAT liable, the entity must also register with the VAT Register.
VAT is payable on all sales of goods and services, except those that have been specifically exempted. Foreign businesses who start up business activities liable to VAT in Norway must calculate and pay VAT in the same way as Norwegian businesses.
Enterprises selling goods or services exceeding NOK 50 000 over a twelve month period are obliged to register for VAT in Norway and add VAT on the invoices. On the other hand, a VAT registered entity is entitled to a refund of the input VAT on its own purchases of goods and services used in the business. The VAT is reported on VAT returns that normally are filed every other month.
A foreign VAT liable enterprise without any fixed place of business in Norway must register via a Norwegian based VAT representative. The VAT representative is obliged to control that the VAT handling is correct and is responsible for filing the VAT return. Visma acts as a VAT representative for a vast number of enterprises in various industries.