- Overview of VAT in Norway: Governed by the Norwegian VAT Act of 2009, Norway’s VAT system applies to most goods and services, with rates including a standard rate of 25%, a reduced rate of 15% for foodstuffs, and a 12% rate for passenger transport and accommodations. The VAT number format is “NO” followed by nine digits and “MVA.”
- Registration and Compliance Requirements: Resident businesses must register for VAT if their annual turnover exceeds NOK 50,000, while non-resident businesses must register regardless of turnover. E-invoicing is mandatory for B2G transactions, and all submissions must comply with the European PEPPOL BIS standard, with digital reporting required for VAT transactions.
- Filing and Payment Deadlines: VAT returns are filed bi-monthly, with deadlines set for the 10th day of the second month following the reporting period. Non-resident providers of digital services face no registration threshold and must comply with local VAT rules, with the VAT rate on digital services also set at 25%.
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See also
- VATupdate.com Country VAT Facts
- VAT Country guides of the European Union Countries
- Country VAT guides for other countries
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