VAT in Norway

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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.

VAT in Norway - our services:

  • VAT compliance
  • Registration in the VAT register

  • Import VAT assistance and customs credit application

  • VAT representation

  • Norwegian accounting legislation

  • Guidance on the appropriate treatment of VAT

  • VAT returns

VAT in Norway services

Visma is here for you

There are many good reasons why you should choose Visma as your qualified partner when doing business in Norway.

Here are three:

VAT in Norway free consultation

Free consultation

We offer new customers a non-binding review of their need for legal assistance. To facilitate this, we provide 30 minutes of legal assistance free of charge by phone or e-mail in new cases.

VAT in Norway experience

International experience

Visma provides services to a wide range of clients, from startups to multinational groups, covering a wide range of business industries. Take a look at the servies we offer.

VAT in Norway download

Download free guide

VAT is payable on all sales of goods and services unless specifically exempted. Download our free guide, giving an introduction to the Norwegian VAT system.

Vat in Norway current rate

Øystein Vågsether, VAT expert in Visma

VAT rates in Norway

The standard VAT rate is 25%. A VAT rate of 15% is levied on the sale of food. The rate is 8% for passenger transport, letting of rooms by hotels or camping businesses etc., and commercial letting of holiday homes.

VAT representative in Norway

Foreign businesses that sell goods and services in Norway without having a place of business or a place of residence in Norway, must be registered through a representative.

The business will have the rights and obligations that follow from ordinary registration in the VAT Register. The representative must have a place of residence or a place of business in Norway. Both the foreign business and the representative must sign the Coordinated Registration Notification in order to have the business registered.

Visma act as a VAT representative for foreign companies with VAT liable activity in Norway.

More information about VAT representation.



VAT in Norway VAT representative

Vat in Norway accounting

Accounting in Norway

A foreign business that is registered in the VAT Register (directly or through the representative), is obliged to keep accounts for the business activities in accordance with Norwegian accounting legislation. For more than 20 years, Visma has delivered accounting and payroll services to companies with branches, offices or established business in Norway and other Nordic countries.

Learn more about how Visma can assist your business.

For help with VAT in Norway

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You can also reach us by phone (+47) 55 29 90 00.

Registered in Norway


VAT in Norway Contact