Read our handy VAT guide for Norway and learn about everything you need to know for Norwegian VAT registration, VAT filings, Importing & Exporting and Tax Representation including new VOEC rules
VAT Registration in Norway
Domestic VAT Registration
Any self-employed person or individual responsible for an organisation that exceeds the threshold must register for the VAT register in Norway
The threshold limit is
- 50,000 NOK (not including VAT) for enterprises and organisations
- 140,000 NOK (not including VAT) for charitable and non-profit organisations.
- 3million NOK (not including VAT) for suppliers of access to sports events, excluding specific men’s football or ice hockey events
The thresholds must be exceeded in a period of 12 months and does not affect the calendar year. Sales could exceed the threshold for example between April one year to March the next year. Once the threshold has been surpassed you must VAT register. VAT cannot be applied to sales until you are VAT registered.
Failure to register on time could lead to interest and fines being applied.
In Norway there are different types of VAT registrations for different activities and if you carry out multiple activities such as carpentry work and agriculture then you would require two seperate VAT registrations
VAT Registration for foreign traders
Foreign companies selling goods or services benefit from the same VAT registration thresholds as local businesses when selling in Norway. Distance sales classified as individual sales to consumers delivered from outside of the territory of Norway fall under separate thresholds and simplification schemes such as (VOEC) and (VOES) covered below in more detail.
A foreign company can elect to register for VAT in Norway without forming a local company however it is mandatory that they appoint a Norwegian VAT Representative who is jointly and severally liable for any VAT due to the tax authorities.
The obligation to appoint a fiscal representative is waivered for enterprises resident of the United Kingdom or a member of the European Economic Area which includes; Austria, Belgium, Denmark, Finland, France, Ireland, Iceland, Italy, Luxembourg, Malta, The Netherlands, Poland, Portugal, Slovenia, Spain, Sweden, Germany, Czech Republic, Bulgaria, Estonia, Greece, Croatia, Cyprus, Latvia, Lithuania, Romania, Slovakia, Hungary.
VAT Registration Requirements
- Exceed VAT threshold
- Exceed VOEC/VOES threshold
|Deadline for payment and submission
|1st January to 28th February
|1st March to 30th April
|May 1st to 30th June
|July 1st to 31st August
|1st September to 31st October
|1st November to 31st December
VAT on E-commerce (VOEC) and VAT on Electronic Services (VOES)
The VOEC scheme is changing from January 1st 2024 importers to Norway must state their VOEC number on import digitally to the clearing agent. The temporary customs declaration exemption for consignments valued below 350 NOK by foreign sellers will be abolished. Norway is introducing a new simplified VAT scheme for sellers and intermediaries such as online marketplaces.
The new threshold for physical goods entering Norway will be 3,000 NOK (NOK 3,000 is equivalent to approx. EUR 300, USD 330, and CNY 2,300). Unlike the EU’s Import One Stop Shop scheme the threshold is per item and not per consignment. In addition, the costs of shipping and insurance costs are excluded when determining if the item value is within the threshold.
If the consignment contains a mix of goods which are both under and over the 3,000 NOK threshold then the consignment must be split otherwise face dealing with normal customs rules and importation on the entire consignment.
The following goods are excluded from the Norwegian VOEC scheme regardless of value, All types of food and beverages, including nutritional and dietary supplements that are not medicinal drugs. Special rules apply to the import of medicinal drugs. Any goods subject to excise duties. Illegal goods and goods restricted according to Norwegian legislation.
How does VOEC work?
Once you have registered your VOEC number it is required to collect the VAT at checkout based on the VAT rate of the item you are selling. When shipping the goods you must digitally provide the VOEC number to Norwegian customs to avoid additional taxes on import and to avoid your customer paying additional VAT.
The VOEC number is 7 digits and can be transmitted via your chosen carrier to customs prior to shipping the goods.
If the number is not provided then additional customs taxes will apply on importation.
How to pay VOEC VAT
You must submit VOEC returns every quarter and pay the VAT before the deadline of the 20th day of the month following the reporting period.
The reporting requirements follow traditional quarters.
|Deadline for payment and submission
|1st January to 31st March
|1st April to 30th June
|1st July to 30th September
|1st October to 31st December
VAT on E-commerce (VOEC) is a pay only scheme and suppliers are not entitled to VAT deductions, However, Norway has a general refund scheme for traders not established in Norway which they can apply to reclaim expenses carried out for their business activities.
Types of Norwegian VAT
Norwegian VAT Rates
25% Standard – All goods and services not included in the reduced rates.
15% Reduced – Food items excluding alcoholic beverages.
12% Super Reduced – Domestic passenger transport, including brokerage services, domestic transport of vehicles on ferries or other vessels, hotel, motel and camping accommodations, including brokerage services, rental of cabins, holiday apartments, and other holiday properties, including brokerage services, major sporting events, including men’s football and ice hockey, museums and galleries, television license fee, cinema screenings and amusement parks.
11.1% Special Reduced – Fishermen’s supplies of raw fish, including brokerage services, to or through fishermen’s cooperatives as per Section 508 of the VAT Act.
0% Zero – Exports of goods and services, including remotely deliverable services to recipients outside the Norwegian VAT territory, newspapers both in print and electronic formats primarily consisting of text and still images, certain periodicals and journals available in both hard copy and electronic formats, books in both hard copy and electronic formats at the retail stage, parish magazines, school magazines, street magazines etc, sales of research/meteorological vessels, sales of school vessels, sales of vessels over 10 meters in length for use by the Norwegian Armed Forces, household electrical power in norther Norway, sales and leases of specific electric vehicles, subject to conditions and restrictions, sales of certain vehicles including those subject to re-registration fees and those weighting at least 7,500kg, sales of vessels over six meters in length for commercial fishing, hiring of specific vessels, sales and hiring of aircraft for commercial aviation and military purposes, sales and hiring of drilling platforms and other mobile platforms, construction of embassy buildings, supplies of duty-free motor vehicles from importers for use by embassies and diplomatic staff, sales of goods and services to international military forces, transfer of a going concern, biological material, international transportation of passengers or goods, goods and services for specific vessels and aircraft, goods and services for petroleum activities.
0% Exempt – services rendered by the Hellenic Post as well as the incidental supply of goods related to the service, health services, alternative therapy, social services, educational services, financial services including the exchange of digital currency (see relevant regulations) Insurance, certain services within art and culture, certain services within sports, public authority duties, state services, sale and letting of immovable goods, lottery services, ceremonial services related to burials and cremations, services as a member of a board, postage stamps, notes, and coins as collectors items, goods used of private purposes, retirement of carbon allowances and certain services related to art and culture such as tickets to various performances, supply of a creators own artwork, copyright to a creator’s literary or artistic work and exchange of works of art between public museums and art collections.
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VAT Registration & Filings
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Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.
Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.
VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.
VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.
Frequently Asked Questions
AT VAT Digital we ensure your submission has everything it needs and complies with the registration requirements from the start date. This significantly reduces the time it takes the tax authorities to review and approve the application by up-to 3 weeks.
Although there is no exact time scale, most applications are registered within 4 weeks of submission.
It is not possible to charge or collect VAT or issue VAT invoices before your registration has been approved.
Yes, the Norwegian tax authorities allow you to reclaim VAT on expenses that have been used for your business activity in Norway up to 3 years prior to registration.
Yes, if you no longer carry out business activity that is subject to VAT then it is possible to de-activate the VAT number and stop filing VAT returns
Yes, if taxable activity starts again you can re-activate your VAT number if your business has not applied to be deleted from the Central Coordinating Register of Legal Entities in Norway.
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