Norway VAT (MVA) Calculator
1. Overview of Norway VAT (Merverdiavgift - MVA)
Norway is a member of the European Economic Area (EEA) but not a member of the European Union. As a result, Norway operates its own independent VAT system, known locally as Merverdiavgift (MVA), which is administered by the Norwegian Tax Administration (Skatteetaten). Although it broadly aligns with EU VAT principles through the EEA framework, it has distinct rules, especially for cross-border e-commerce and services. The standard VAT rate in Norway is 25%, which is one of the highest in Europe, and applies to most goods and services.
The 15% reduced rate applies to food and beverage products, excluding alcohol and tobacco, as well as water and sewage services. The 12% reduced rate applies to passenger transport, hotel accommodation, cinema tickets, museum and gallery tickets, amusement park tickets, and sports events.
Zero-rating applies to exports of goods and services, international transport, books (including e-books), and newspapers. Certain supplies are fully exempt from VAT, including healthcare, education, financial services, and real estate transactions.
Norway is not part of the EU Customs Union, meaning that separate customs procedures and import VAT rules apply to goods entering Norway from abroad, including from EU countries.
2. VAT Registration Threshold & Obligations
For Norwegian-established businesses, VAT registration is mandatory once the annual taxable turnover exceeds NOK 50,000 in a 12-month period. Businesses below this threshold may register voluntarily. For charitable and public utility institutions, the threshold is higher at NOK 140,000.
Non-resident (foreign) businesses making taxable supplies in Norway generally have no registration threshold and must register for VAT from the first taxable supply.
Once registered, you must:
- Charge VAT on all taxable supplies at the applicable rate (25%, 15%, or 12%).
- File VAT returns periodically (standard frequency is bi-monthly; larger businesses may file monthly).
- Submit recapitulative statements (EC Sales List) for intra-EEA supplies.
- Keep VAT records and accounting documentation for audit purposes.
- Comply with mandatory e-invoicing for B2B transactions starting 1 January 2028.
3. How to Register for VAT in Norway (Step by Step)
- Access Skatteetaten e-services portal (Altinn) – Visit the Norwegian Tax Administration website (skatteetaten.no) or use the Altinn portal.
- Submit registration application – Complete the VAT registration application. You'll need your company's Norwegian organisation number (for Norwegian entities) or, for non-residents, a power of attorney for a Norwegian tax agent.
- For non-resident applicants: You may need to appoint a fiscal representative who will be jointly liable for the Norwegian VAT obligations. Norway has mutual assistance agreements with the EU and the UK, which may simplify requirements.
- Receive VAT number – Skatteetaten issues a Norwegian VAT number, which is based on the business's organisation number with the suffix "MVA" (e.g., NO123456789MVA).
- Set up e-invoicing (if applicable) – B2B e-invoicing will become mandatory from 1 January 2028. The system will likely be based on the Peppol network.
Critical for foreign businesses: Registration should be completed before any taxable supplies are made in Norway. Late registration may result in backdated VAT assessments, penalties, and interest charges.
4. VAT Filing Deadlines & Penalties
VAT returns in Norway are generally filed bi-monthly for most businesses. However, businesses with higher turnover or specific compliance profiles may be required to file monthly returns. The filing deadline is typically the 10th day of the second month after the reporting period (e.g., for January–February, the return is due by 10 April). All returns are submitted electronically via the Altinn portal.
| Reporting Period | Filing Deadline |
|---|---|
| January–February (bi-monthly) | 10 April |
| March–April (bi-monthly) | 10 June |
| May–June (bi-monthly) | 10 August |
| July–August (bi-monthly) | 10 October |
| September–October (bi-monthly) | 10 December |
| November–December (bi-monthly) | 10 February (next year) |
Penalties: Late filing incurs administrative fines and interest on unpaid VAT. Fines can reach up to NOK 50,000 for serious non-compliance. Skatteetaten may also impose a late filing surcharge of up to 20% of the tax due. Persistent non-compliance can lead to enforced collection measures and removal from the VAT register.
5. Special Rules: Reverse Charge, VOEC/VOES & E-invoicing
A. Reverse Charge Mechanism
Norway applies the reverse charge procedure to remotely deliverable services (e.g., IT services, consulting, legal services, marketing, accounting) when supplied by an unregistered non-resident supplier to a Norwegian business or public body. Under this mechanism, the recipient accounts for the VAT instead of the supplier. If the recipient is not already VAT-registered, they must calculate and pay VAT if the value of the supplies exceeds NOK 2,000 within a taxable period. The reverse charge also applies to supplies of emission allowances.
Unlike Sweden, Norway does not apply the reverse charge mechanism to the construction sector. Construction services require physical presence in Norway, and the supplier must register for Norwegian VAT and charge VAT on their invoices.
Key takeaway: The key distinction is whether a service can be delivered remotely (reverse charge applies) or requires physical presence in Norway (supplier must register and charge VAT).
B. VOEC Scheme (VAT on E-Commerce) for Low-Value Goods
The VOEC (VAT on E-Commerce) scheme is a simplified VAT system for foreign e-commerce businesses selling low-value goods (under NOK 3,000 per item) to Norwegian consumers. The scheme has a registration threshold of NOK 50,000, but voluntary registration is permitted before this threshold is reached. Registered suppliers must collect Norwegian VAT (usually 25%) at the point of sale, include it in the price, and submit quarterly returns and payments to Skatteetaten. Goods exempt from the scheme include foodstuffs and goods subject to excise duties (e.g., alcohol, tobacco). Suppliers registered under VOEC are not entitled to deduct input VAT.
C. VOES Scheme (VAT on E-Services)
A similar simplified registration scheme, VOES, applies to foreign suppliers of electronic and remotely deliverable services (e.g., streaming services, SaaS, online platforms) to Norwegian consumers (B2C). The same NOK 50,000 registration threshold applies, and the standard VAT rate of 25% is generally applicable, with some exceptions (e.g., 12% for e-services facilitating renting).
D. Mandatory B2B E-invoicing (from 1 January 2028)
Norway has announced that B2B e-invoicing will become mandatory from 1 January 2028. The system will likely be based on the Peppol network, which is already used for B2G e-invoicing. Businesses should prepare their invoicing systems to comply with this upcoming requirement.
6. Other Tax Obligations in Norway (2026)
Beyond VAT, businesses and employers in Norway must comply with several other taxes and contributions. Below is a summary of the key rates and rules for 2026.
Corporate Income Tax (CIT)
The standard CIT rate is 22%. Certain entities within the financial sector are assessed at a higher rate of 25%. The 2026 budget bill maintained the 22% rate, with no increase.
Personal Income Tax & Withholding Tax
The tax rate on ordinary income for individuals is also 22%. A progressive bracket tax applies to higher incomes. For non-residents, the special income tax (SINK) rate is 20% from 1 January 2026. The personal allowance for 2026 is NOK 114,540.
Social Security Contributions
The employee's social security contribution rate is 7.6% in 2026 (reduced from 7.7% in 2025). The employer's contribution rate is 14.1%, though lower rates may apply in certain sparsely populated areas. Self-employed individuals pay a higher rate of 11%.
Wealth Tax
Norway levies a municipal wealth tax of 0.75% (increased from 0.7% in 2025) on net wealth exceeding NOK 1.76 million.
Special Tax on Hydroelectric Power & Petroleum
Companies in the hydroelectric power and petroleum sectors are subject to additional special taxes, which can significantly increase the effective tax rate.
7. Useful Links & Official Resources
8. Frequently Asked Questions (SSS)
Q: What is the VAT registration threshold for foreign businesses in Norway?
A: There is no threshold for non-resident businesses. They must register for VAT from the first taxable supply made in Norway.
Q: What is the difference between VOEC and standard VAT registration?
A: VOEC is a simplified scheme for foreign e-commerce businesses selling low-value goods (under NOK 3,000 per item) to Norwegian consumers. It has a NOK 50,000 registration threshold, and registered suppliers cannot deduct input VAT. Standard registration is required for larger businesses and those supplying to other businesses.
Q: Do I need to charge VAT when selling digital services to Norwegian consumers?
A: Yes, foreign suppliers of digital services to Norwegian consumers must generally register under the VOES scheme or standard VAT registration, depending on the nature of the supply. The standard rate of 25% applies.
Q: How do I verify a Norwegian VAT number?
A: Norwegian VAT numbers follow the format NO + 9 digits + MVA (e.g., NO123456789MVA). You can verify them through the VIES system (for EU numbers) or directly with Skatteetaten for Norwegian numbers.
Q: What is the deadline for submitting a VAT return in Norway?
A: For bi-monthly filers, the deadline is the 10th day of the second month after the reporting period (e.g., for January–February, the return is due by 10 April).
Q: Is there a fiscal representative requirement for foreign businesses?
A: Yes, non-resident businesses seeking a VAT registration in Norway are generally required to appoint a fiscal representative unless a mutual assistance agreement is in place. Norway has such agreements with the EU and the UK.
