Norway: Comprehensive VAT Country Guide (2026)

2. Local VAT Term

3. VAT Rates

3.1 Standard Rate

3.2 Reduced Rates (with Examples)

• 15% reduced rate – This lower rate primarily applies to essential goods and utilities, notably foodstuffs (including groceries and non-alcoholic beverages) and certain non-luxury consumables, as well as water supply and sewerage (water and wastewater) services. For instance, standard groceries at supermarkets are taxed at 15% instead of 25%. As of 1 July 2025, the VAT rate on water supply and sewage services was reduced from 25% to 15%, aligning these utilities with the same rate as food to reduce consumer costs. [skatteetaten.no] [vatcalc.com], [vatcalc.com]
• 12% reduced rate – This lower rate is aimed at certain high-priority cultural and social activities and travel-related services. It applies, for example, to passenger transport services (such as train, bus, and domestic flights), hotel and other short-term accommodation, entry to cinemas, museums, galleries, concerts and certain cultural or sporting events, and restaurant/catering services (excluding alcohol). During the COVID-19 pandemic, this 12% rate was temporarily cut to 6% as a relief measure, but it reverted to 12% on 1 October 2021. [eurofiscalis.com], [skatteetaten.no]

3.3 Zero-Rated and Exempt Supplies

• Zero-Rated (0% VAT) Supplies: These are taxable supplies taxed at 0%, meaning no VAT is charged on sales, but the supplier can generally still recover related input VAT. In Norway, exports of goods and services are zero-rated to maintain international competitiveness. Other zero-rated items include international passenger transport (e.g. airline tickets for flights from Norway to abroad), sales of goods and services to ships and aircraft in international traffic, certain supplies to the offshore petroleum industry (e.g. deliveries to oil rigs and drilling ships), newspapers, books and e-books (to promote dissemination of literature and news), periodicals and advertising material when eligible, and electric power provided to households in the northern regions (which is zero-rated to reduce living costs in those areas). These items are legally taxable but the rate is 0%, allowing producers to reclaim input VAT while consumers pay no VAT. [eurofiscalis.com] [vatcalc.com]
• Exempt Supplies (Out of Scope or Exempt without Credit): Exemptions apply to sectors where VAT is not charged at all on sales, and correspondingly, input VAT generally cannot be reclaimed if incurred for making these exempt supplies. Major exemptions under Norwegian law include healthcare and medical services (medical and dental services are exempt to keep healthcare costs down), educational services (schools and educational courses), social services and certain welfare services, financial and insurance services (banking, finance, insurance are exempt, similar to EU practices), postal services (certain services by Norway Post are exempt), lotteries and gambling, and real estate sales and rentals (most transactions involving real property are exempt, except the rental of parking spaces and some commercial lettings if opted into taxation). Charitable and cultural events by qualifying non-profits may also be exempt. [vatcalc.com]
• Electric Vehicles (EVs): Norway has historically incentivized electric cars. As a special measure, sales of new fully electric vehicles (EVs) have been VAT-exempt up to a value of NOK 500,000 of the vehicle’s price. Any portion of the price above that threshold is taxed at 25%. (For example, an electric car sold for NOK 600,000 would have a NOK 100,000 portion subject to 25% VAT.) Note: This EV VAT relief is being phased out – the government plans to gradually reduce the price threshold (e.g. to NOK 300,000) and eliminate the exemption by 2027, meaning EVs will eventually be fully subject to 25% VAT. [grantthornton.global]

3.4 Recent or Upcoming Rate Changes

• COVID-19 temporary cut: In 2020–2021, the 12% reduced rate was temporarily cut to 6% to support sectors like tourism and culture during the COVID-19 pandemic. This emergency measure ended on 1 October 2021, and the rate returned to 12%.
• Water & wastewater services: The 2025 fiscal budget included a measure to reduce the VAT on water supply and sewerage services from 25% (standard rate) down to 15% (the food/essential rate), effective 1 July 2025. This change was introduced to lower living costs for households and municipalities. [vatcalc.com], [vatcalc.com]
• E-books & digital news: Norway equalized the VAT treatment of digital publications with print: as of July 2019, electronic news services and e-newspapers became zero-rated just like physical newspapers, and e-books became zero-rated like printed books. This was a policy shift to modernize VAT rules in the digital age and support media consumption. [eurofiscalis.com]
• Electric vehicles (EV) exemption phase-out: As noted, the VAT exemption on the sale of electric cars (up to a cap) is scheduled to be scaled back. From 2024, the NOK 500k cap on VAT-free EV sales is expected to be reduced (e.g. to NOK 400k, then NOK 300k), with full VAT on EVs envisaged by 2027. Businesses in the automotive sector should keep abreast of these changes as they will affect pricing and accounting for EV sales.
• Future announcements: Norway’s VAT policy can evolve with fiscal policy objectives (such as environmental incentives or social measures). For example, proposals in late 2025 include new remote digital services rules (effective 2026) and digital reporting requirements (e.g. mandatory e-invoicing by 2028) – these are discussed in later sections (see Sections 15.9, 14.3, and 23.4). As of the latest update, no change to the 25% standard rate is planned. [grantthornton.global]

4. VAT Number Format

• Format: The structure is 9 digits + “ MVA ”. Example: if a company’s organization number is 876 543 210, once VAT-registered it becomes 876 543 210 MVA. The first 8 digits are a unique sequential number, and the 9th digit is a checksum. The “MVA” suffix indicates an active VAT registration. [globalvatc…liance.com]
• Usage: Businesses must include their VAT number (organization number + MVA) on invoices and receipts issued for sales, and often on contracts and websites. This signals to customers and tax authorities that the business is VAT-registered and authorized to charge VAT.
• Verification: The Norwegian VAT (MVA) number can be validated through the national Brønnøysund Register Centre or via the VIES system for EU businesses (since Norway shares data despite being outside the EU). Always ensure to quote the correct MVA number on official documents; using an incorrect or unregistered number can lead to compliance issues.

5. Registration Requirements

5.1 Registration Thresholds for Residents and Non-Residents

• Residents (established in Norway): A company or individual established in Norway must monitor its taxable sales. Once cumulative turnover for the past 12 months exceeds NOK 50,000, a VAT registration application must be submitted (through the online Brønnøysund Register Center or via the Tax Administration) without delay. The registration is typically effective from the date the threshold was exceeded (or the beginning of that accounting period). [grantthornton.global]
• Non-Residents (no place of business in Norway): Foreign businesses with no permanent establishment in Norway are also subject to the same NOK 50,000 threshold for taxable supplies in Norway. However, non-resident companies generally must appoint a local fiscal representative and register for VAT before making taxable supplies in Norway (see Section 8 on Fiscal Representatives). In practice, a foreign company planning a large contract or commencing sales in Norway should register in advance once it expects to exceed the threshold. Notably, **if a foreign supplier provides electronic services or certain low-value goods to Norwegian consumers, a special simplified registration may be available (see Section 5.3 on OSS/IOSS/VOES/VOEC). [vatcalc.com] [grantthornton.global]
• Charities & Non-profits: A higher threshold of NOK 140,000 in a 12-month period applies to charitable and certain non-profit organizations before they must register. This recognizes that many non-profits have some taxable income (e.g. fundraising sales) but should not be over-burdened with VAT unless significant in scale. [grantthornton.global]

5.2 Voluntary Registration

• Start-ups anticipating taxable sales: If you start a business and expect to exceed the NOK 50,000 threshold in a short time, you can apply for registration in advance. Doing so can be beneficial as it allows you to start reclaiming input VAT on setup costs before reaching the threshold (pre-registration input VAT credits on assets and services acquired up to 3 years prior can be claimed once registered). However, you must have a bona fide intention to make taxable sales exceeding NOK 50,000 in the near future. [vatcalc.com]
• Property owners leasing to VAT-registered tenants: Letting of real estate is generally VAT-exempt in Norway, but landlords can opt for voluntary VAT registration for the rental of real property used in a tenant’s taxable business activity. Through voluntary registration for commercial property rentals, the landlord can charge VAT on rent (making it a taxable supply) which then allows the landlord to recover input VAT on construction, maintenance, etc. This is commonly used for offices, warehouses, and shopping centers where tenants are VAT-registered businesses. [grantthornton.global]
• Certain nonprofits or public sector entities: In some cases, organizations that conduct otherwise exempt or non-business activities but occasionally make taxable supplies can voluntarily register to recover input VAT on those activities (subject to conditions).
• Small-scale artists and writers (Optional VAT registration for cultural exports): While cultural and artistic services are often exempt, creators who export their works or sell rights abroad (zero-rated supplies) may opt to register to reclaim input VAT on related expenses.

5.3 EU OSS/IOSS Schemes (VOES/VOEC in Norway)

• VOES (VAT On Electronic Services): Since 2011, Norway has operated the VOES scheme as a simplified way for foreign businesses to register and account for Norwegian VAT on digital services supplied to Norwegian consumers (B2C). Any non-resident company selling electronic services (such as downloads, streaming media, software, online subscriptions, etc.) to customers in Norway must charge Norwegian VAT once its sales exceed NOK 50,000 in 12 months. Through VOES, the company can register online (without a full local VAT registration) and file quarterly VOES returns to report and pay Norwegian VAT on those B2C digital sales. This is analogous to the EU’s Non-Union OSS scheme for digital services. Notably, VOES returns and payments are due 20 days after each quarter-end (e.g. Q1’s VOES return due April 20). [vatcalc.com] [vatcalc.com]
• VOEC (VAT On E-Commerce) for low-value goods: Introduced in 2020 when Norway eliminated its low-value import VAT exemption, the VOEC scheme allows foreign sellers and marketplaces to collect and remit Norwegian VAT on distance sales of low-value goods (≤ NOK 3,000 per item) shipped to Norwegian consumers. This covers goods like online retail products that are imported to Norway in small consignments. Under VOEC, instead of the buyer paying import VAT at the border, the foreign seller charges Norwegian VAT (25% or the reduced rate if applicable) at the point of sale and periodically remits it via simplified VOEC returns. Participation in VOEC is mandatory for foreign sellers (or electronic marketplaces) if their B2C sales to Norway of low-value goods exceed NOK 50,000/year (same threshold as standard registration). The VOEC returns are generally filed quarterly and no Norwegian fiscal representative is required for VOEC participants, which lowers barriers for foreign SMEs. Goods above NOK 3,000 are excluded from VOEC – normal import VAT procedures apply to those. [vatcalc.com] [eurofiscalis.com], [eurofiscalis.com] [eurofiscalis.com], [vatcalc.com]
• EU OSS/IOSS for Norwegian businesses: While Norway’s own VAT system is separate, Norwegian companies selling to EU consumers can make use of the EU’s schemes by registering in an EU member state. For example, a Norway-based e-commerce business might register for the EU IOSS through an intermediary to handle EU VAT on its sales of low-value goods to EU customers (since from the EU’s perspective, Norway is a “third country”). Likewise, a Norwegian company with no EU establishment could use a special scheme in an EU country to report VAT on EU digital services sales. These are optional and external to Norwegian authorities.

6. VAT Grouping Rules

• Ownership threshold: Generally, one company must directly or indirectly own 85% or more of one or all of the other companies in the prospective VAT group. This typically means a parent company and its 85%-owned subsidiaries can form a group (sister companies can also group if they share a common parent owning ≥85% of each). In practice, the Norwegian authorities determine eligibility case by case, but the 85% ownership is a crucial criterion. [vatcalc.com]
• Joint liability: All members of a VAT group share joint and several liability for VAT debts of the group. The group will be assigned a single VAT registration number (usually that of a representative entity) and will file one consolidated VAT return for all group members. Internal transactions between group members are generally disregarded for VAT purposes (no VAT is charged on inter-company supplies within the group). [vatcalc.com]
• Scope of grouping: VAT grouping is optional and available to both Norwegian companies and foreign companies with Norwegian registrations, provided the ownership tests are met. However, purely holding companies (without taxable business activities) typically cannot be included in a VAT group unless they themselves carry on an economic activity. Financial institutions (which make exempt supplies) are also generally not allowed to join VAT groups with taxable companies. [vatcalc.com]
• Procedure: To form a VAT group, an application must be submitted to the Tax Office. All companies in the group should already be (or concurrently become) VAT-registered individually. The application will designate one group representative to handle the VAT reporting. Once approved, the group is treated as one taxable person from the next VAT period, and all intragroup sales are zerorated (treated as outside the scope of VAT).

7. VAT Recovery for Foreign Businesses

• Eligibility: A foreign business with no place of business in Norway and no required VAT registration (i.e. it does not make or has not made taxable supplies in Norway in the last 12 months) can apply for a refund of Norwegian VAT incurred on purchases of goods or services used for its business activities abroad. For example, if your company attends a conference in Oslo and pays Norwegian VAT on hotel and local purchases, you may reclaim that VAT through the refund scheme (provided those costs are for your business). [skatteetaten.no], [skatteetaten.no]
• Exclusions: Refunds cannot be claimed on purchases that would not be deductible for a Norwegian VAT-registered business. For instance, VAT on expenses like client entertainment, most passenger cars and fuel, and employee meals is not refundable. Additionally, a foreign business that has made any taxable sales in Norway in the past year (other than certain exempt international transport services) is disqualified from using the refund scheme—such businesses are expected to register and claim input VAT via their VAT returns instead. [skatteetaten.no]
• Reciprocity: Uniquely, Norway does not rigidly enforce a reciprocity requirement for VAT refunds. Many countries outside the EU require that a foreign claimant’s home country also offers reciprocal VAT refunds. Norway, however, permits VAT refund claims from businesses in any non-EU country, regardless of whether that country allows VAT refunds to Norwegian firms. This policy means, for example, that a U.S. or Australian company can apply to get Norwegian VAT back even though those countries don’t have a VAT refund arrangement for Norwegian businesses. (EU businesses, under the Eighth Directive equivalent process, are also eligible for refunds from Norway and benefit from some streamlined procedures, as Norway cooperates with the EU on tax information exchange.) [vatcalc.com], [vatcalc.com]
• Application process: Foreign businesses must submit a refund application (Form RF-1032) to the Norwegian Tax Authorities (usually via the Altinn online portal or by post) by 30 September of the year following the year of the expenses. The claim can cover a period of between 3 months and one calendar year and must be at least NOK 5,000 (or as low as NOK 500 if applying for a full calendar year’s worth of expenses at once). The application requires supporting documents: original or electronic invoices for the expenses, a certificate of tax status from the business’s home country tax authority proving it is a taxable person, and, if a third-party is handling the claim, an original power of attorney. If the expenses involve goods that were exported out of Norway (e.g. equipment bought in Norway and taken home), you must also provide proof of export (such as a certified customs export declaration). [skatteetaten.no] [skatteetaten.no], [skatteetaten.no]
• Refunds and timing: If approved, the refund is generally paid out a few months after the application. Norwegian authorities aim to process refunds within 4 months for EU businesses and within 5 months for non-EU businesses. Refunds are typically paid in NOK to a bank account (you may need to provide bank details and SWIFT/IBAN information in the application). If a claim is denied in part or whole, the business can appeal the decision. Note that Norway does not require a fiscal representative for refund claims – you can apply directly or through an appointed agent, as long as you provide the necessary documentation and original signatures where required. [eurofiscalis.com] [skatteetaten.no], [skatteetaten.no]

8. Fiscal Representative Requirements

• Who needs a fiscal representative: Any business not established in Norway’s VAT area must normally appoint a local VAT representative (also known as a fiscal agent or tax representative) to register and file VAT on its behalf. The representative is jointly responsible for the non-resident’s VAT compliance in Norway. This requirement covers most non-EU companies and even EU/EEA companies in many cases. [grantthornton.global]
• Exemptions – mutual assistance agreements: Norway waives the fiscal rep requirement for businesses based in countries that have a tax cooperation agreement with Norway providing for mutual administrative assistance and information exchange in VAT matters. Notably, companies from EU member states and other EEA countries, as well as the UK, are not required to appoint a fiscal representative in Norway because Norway has reciprocity/mutual assistance arrangements with these jurisdictions. In these cases, a foreign business can register for VAT directly with the Norwegian authorities. Businesses from countries without such agreements (for example, companies based in many Asian, African, or South American countries) must appoint a local representative to handle the VAT registration and reporting. [vatcalc.com], [grantthornton.global] [vatcalc.com]
• Who can act as a representative: The fiscal representative must be a person or company domiciled in Norway (with a Norwegian address) and typically should be approved by the Tax Administration. Often accounting firms, tax consultancies, or other professional service providers offer fiscal representation services. The representative shares liability for VAT debts and penalties of the foreign business in Norway, so this role is taken by reputable firms who ensure compliance. [vatcalc.com]
• Responsibilities: The representative will handle all formalities related to the VAT registration (submitting the application to the Tax Administration) and ongoing compliance, such as filing VAT returns, paying VAT due, and corresponding with Norwegian tax authorities on behalf of the foreign business. They also usually assist in setting up the required bookkeeping system in Norway (or ensure the foreign business’s accounting can produce Norwegian-compliant records). [eurofiscalis.com]
• Name on invoices: When a sale is made by a foreign company via a fiscal rep, Norwegian regulations may require that the invoice includes the name and address of the fiscal representative along with the foreign company’s own details and MVA number. [grantthornton.global]

9. Currency and FX Rules

• Invoicing currency: Businesses in Norway may issue invoices in any currency, but the VAT amount must always be stated in Norwegian kroner (NOK) on the invoice. This ensures that the VAT due is clear in the local currency. For example, if a Norwegian company issues an invoice in USD or EUR, it must convert the VAT portion to NOK (typically shown in parentheses on the invoice or as a separate line). [vatcalc.com]
• Exchange rate for VAT purposes: When converting a foreign currency to NOK for VAT accounting, businesses should use the official exchange rate from Norges Bank (the Central Bank of Norway) on the date of the supply (tax point). The Norwegian Tax Administration accepts the use of Norway’s central bank exchange rates for converting amounts to NOK. Consistency is important – businesses should use a reliable and documented source (like the central bank’s published rates) and apply it consistently for their VAT calculations. [vatcalc.com]
• VAT returns and payments in NOK: All VAT returns in Norway must be completed in NOK. Even if a business’s accounting records are in a foreign currency or if sales were made in other currencies, the reported figures on the VAT return (output tax, input tax, etc.) need to be converted to NOK. VAT payments to the Tax Authority must also be made in NOK.
• Exchange rate gains/losses: Foreign currency fluctuations can result in exchange differences between the time of invoicing and the time of payment. However, for VAT purposes, any such gains or losses do not generally adjust the VAT amount. The VAT is fixed in NOK based on the exchange rate at the tax point of the supply. Subsequent differences due to currency movement are treated as financial gains or losses, not as adjustments to VAT.

10. VAT Law and Legal Framework

• VAT Act (MVA-loven) of 2009: Comprehensive law governing VAT, structured similarly to EU VAT Directive in many respects but with distinct Norwegian specifics. It defines taxable persons, taxable supplies, place of supply, valuation, exemptions, etc. Subsequent amendments are made regularly through Finance Acts (for example, annual national budgets often include VAT adjustments such as new exemptions or clarifications). Recent amendments address areas like digital economy and cross-border services.
• VAT Regulations (MVA-forskriften) of 2009: Detailed regulations providing interpretative rules and examples to implement the VAT Act. These clarify technical points like invoicing requirements, accounting rules, and special schemes.
• Skatteforvaltningsloven (Tax Administration Act): This is a separate law governing tax administration in general (including VAT) – it covers procedures such as registration, filing, audits, appeals, penalties, and the statute of limitations on tax assessments.
• Norwegian Tax Authority Guidance: The Tax Administration (Skatteetaten) issues interpretative guides and a VAT Handbook (Merverdiavgiftshåndboken) which is an official commentary on the VAT Act and is updated annually. This is a key reference for complex VAT questions and is available on Skatteetaten’s website (in Norwegian). [skatteetaten.no]
• EU VAT Directive influence: Although Norway is not bound by EU law, the VAT Act broadly aligns with the EU VAT Directive (Directive 2006/112/EC) in many fundamental principles. Norway often voluntarily mirrors EU VAT developments where suitable, to facilitate trade and reduce complexity for businesses operating internationally. However, deviations exist (for example, Norway’s special schemes for e-commerce differ from EU’s OSS/IOSS). [vatupdate.com]

11. Tax Authorities

• Role and structure: Skatteetaten is responsible for VAT registrations, processing VAT returns and payments, auditing taxpayers, and enforcing compliance. It operates through regional tax offices. There isn’t a separate VAT-only authority; instead VAT is integrated with other tax administration.
• VAT Register: Skatteetaten maintains the Value Added Tax Register, a database of all VAT-registered businesses. When you apply for VAT registration (often via the Brønnøysund Register’s online system), the application is reviewed by the tax office. If approved, your business is added to the VAT Register and the “MVA” suffix is activated on your organization number.
• Online services: Norway uses the Altinn online portal for tax filings, including VAT returns. Through Altinn (available in English and Norwegian), businesses can submit VAT returns (called “MVA-melding”), pay taxes, and communicate with tax authorities electronically. [vatcalc.com]
• Guidance and support: The Tax Administration’s website (skatteetaten.no) provides extensive information in Norwegian (and some in English) about VAT rules, rates, registration, and compliance. Taxpayers can also contact Skatteetaten for rulings or clarifications. For complex issues, formal binding advance rulings can be sought, and Skatteetaten’s published guidelines and the VAT Handbook are key references for interpreting the law. [skatteetaten.no] [skatteetaten.no]
• Audits and enforcement: Skatteetaten actively monitors VAT compliance. It may conduct audits, either desk audits (requests for information) or on-site inspections. There is a focus on high-risk industries and transactions (e.g. cross-border e-commerce, construction services for reverse charge compliance, etc.). The authority has broad powers to assess additional VAT, impose penalties, and even prosecute in cases of serious fraud.
• Appeals: If a business disagrees with a VAT decision (e.g., a denied refund or an assessment), it can appeal through the Tax Administration’s internal appeals process, and ultimately to the courts if necessary. The first level of appeal is to the Tax Appeals Board (Skatteklagenemnda).

12. Scope of VAT

• The **supply of goods or services takes place in Norway’s VAT area (including its mainland and territorial waters).
• The supply is made by a taxable person (someone engaged in economic/business activity).
• The supply is made in the course or furtherance of a business (economic activity).

• Goods: All forms of tangible property are considered “goods” under Norwegian VAT law. This includes not only typical merchandise but also land and real property, and even natural resources and utilities like electricity, gas, water, heating, and cooling supply. Therefore, sales and leases of physical items and property in Norway are generally within the VAT system unless exempt (e.g., sale of real property is exempt, see Section 3.3). [globalvatc…liance.com]
• Services: The term “services” effectively covers anything that is not goods. Provision of services in Norway (ranging from consulting and legal services to repair work, digital services, etc.) is generally subject to VAT unless exempt (financial services, health, education, etc.). [vatcalc.com]
• Imports: Importation of goods into Norway is treated as a taxable event for VAT purposes, regardless of whether the importer is a business or private individual. When goods are imported, import VAT is due (typically at the same rate as domestic sales of those goods – 25% standard, or 15%/12% if the goods would qualify for reduced rate). Certain imports may be exempt (for example, specific goods like newspapers or some medical devices might be zero-rated, and small consignments under the VOEC scheme have special treatment – see Section 18). [eurofiscalis.com]
• Taxable person: Generally, any individual, company, or entity conducting commercial activities independently in Norway can be a taxable person. Public sector bodies (state agencies, municipalities) are also considered taxable persons when they engage in economic activities and thus also fall within the scope of VAT for those activities. Notably, even public bodies must charge VAT on their sales of goods or services if those are in competition with private businesses (for example, a municipal utility selling electricity is subject to VAT). [globalvatc…liance.com]
• Exclusions from scope: Some activities are outside the scope of VAT entirely, meaning they are neither taxed nor confer input tax credit. These include non-business activities (e.g., a hobby or private occasional sale), and true wages/employment income (an employee’s services to an employer are not a taxable supply). Additionally, certain transactions like grants, damages, and dividends are not consideration for a supply and thus fall outside VAT.
• Exempt sectors: As discussed in Section 3.3, various sectors (financial services, healthcare, education, etc.) are exempt from VAT. Exempt status means the activity is within the scope of the VAT Act but no VAT is charged on outputs and input VAT generally isn’t recoverable. These exempt supplies are legislated in the VAT Act (Chapter 3) and effectively carve those activities out of the tax base.

13. Time of Supply Rules

13.1 Goods

13.2 Services

13.3 Continuous Services

• Invoicing requirement for services: For continuous services (e.g., leasing, maintenance contracts, subscriptions), Norwegian rules stipulate that an invoice must be issued at least every VAT reporting period (every 2 months) or at the latest within 30 days after the end of the VAT period in which the service was provided. This effectively means continuous services should be broken into bimonthly (or more frequent) billings. This aligns the tax point with regular invoice dates. [vatcalc.com]
• Annual cutoff for metered services: For metered continuous supplies like utilities (electricity, water) or telecom services that might otherwise run indefinitely, there is a requirement to issue an invoice at least once per calendar year (by year-end) if not billed more frequently. This ensures that even open-ended, continuous supplies have a tax point at least annually. [vatcalc.com]
• Goods supplied on a continuous basis: For goods delivered in a series (for example, ongoing supply of electricity or other utilities classed as goods), an invoice should be raised by the 15th day of the month following the month of supply (similar to EU rules for intra-Community supplies, which Norway mirrors for domestic purposes). This effectively sets a tax point no later than the 15th of the next month for goods provided in a given month. [vatcalc.com]

13.4 Imports

13.5 Goods on Approval/Return

• If goods are sent on approval or consignment, the VAT will typically be due when the buyer confirms purchase or the approval period expires without return. At that point, a sale is deemed to occur. If the goods are returned within the agreed period, then no sale has taken place and no VAT is due.
• If an invoice is issued for goods on approval (for example, after a certain period or upon confirmation of sale), that invoice date (if within 30 days of the transfer of goods) can serve as the tax point as per the general rule.

14. VAT Invoicing Requirements

14.1 Invoice Issuance Deadlines

• For one-off transactions, it’s expected that an invoice is issued at the time of the supply or very shortly after. In Norwegian practice, issuing the invoice by the 15th day of the month following the delivery of goods is considered good practice (and for continuous supplies of goods, it’s required). [vatcalc.com]
• For advance payments, if an invoice is issued when payment is received (even before the goods/service is delivered), that invoice creates a tax point. However, since advance payments do not obligate VAT until delivery in Norway, many businesses choose to wait and invoice upon delivery.
• For ongoing services, as mentioned earlier, an invoice must be issued at least every VAT term (two months) or at minimum once a year (by Jan 30 of the following year) for truly continuous services. [vatcalc.com]
• No invoicing required for B2C retail in certain cases: Retail sales to private consumers (B2C in shops) typically do not require full VAT invoices for each sale, as receipts from a cash register suffice. However, if a customer (including any business customer or a consumer requesting it) asks for an invoice, the business must provide one. If a cash sale is above a certain amount (NOK 40,000 if paid electronically, or any amount if paid in cash), an invoice with full details is required even for B2C. [vatcalc.com], [vatcalc.com]

14.2 Required Contents of Invoices

• Invoice number: A unique, sequential number that identifies the invoice (invoice series must not have gaps). [eurofiscalis.com]
• Date of issue of the invoice. [eurofiscalis.com]
• Date of supply (delivery or completion of service), if different from the invoice date. [eurofiscalis.com]
• Supplier information: Name, address, and the supplier’s Norwegian VAT registration number (organization number + “MVA”). [eurofiscalis.com]
• Customer information: Name and address of the buyer (and VAT number if the buyer is a business customer). [eurofiscalis.com]
• Description of goods or services supplied: Including quantity or extent and type of the goods or services. [eurofiscalis.com]
• Net amount for each item or line, and the applicable VAT rate for each (or an indication if an item is zero-rated or exempt). [eurofiscalis.com]
• Total net amount, VAT amount, and gross amount payable. [eurofiscalis.com]
• If a VAT exemption or 0% rate is applied: a reference to the legal provision justifying the exemption or zero rate should be stated (e.g., “0% VAT – export of goods, §6‑21 VAT Act”). [eurofiscalis.com]
• If a reverse charge applies: a note such as “Reverse charge – VAT to be accounted by customer under §11‑3 VAT Act” should be included, along with reference to the legal basis if possible. [eurofiscalis.com]
• Currency: If not NOK, the invoice should still state the VAT in NOK (see Section 9 on FX rules). [vatcalc.com]

14.3 E-invoicing and Digital Signature Rules

• B2G Mandatory e-invoicing: Since 2019, Norwegian public authorities (B2G) have required suppliers to submit invoices electronically in the EHF format via the PEPPOL network. EHF (Elektronisk Handelsformat) is Norway’s standard based on the EU’s EN 16931 e-invoice format, and PEPPOL is the pan-European e-invoicing exchange network. If you do business with state or municipal entities in Norway, you must use e-invoices; paper or PDF invoices to Norwegian government bodies are generally not accepted. [vatcalc.com]
• B2B and B2C e-invoicing: For businesses and consumers, e-invoicing is currently voluntary but increasingly common. Many companies use electronic invoicing via EHF/PEPPOL or other formats as it streamlines processing. The Norwegian authorities have a roadmap to expand digital invoicing: In July 2025, the government announced plans for a phased introduction of mandatory e-invoicing and digital record-keeping for all taxpayers, with a proposed requirement that all taxable businesses must be capable of issuing e-invoices by January 2028. By January 2030, businesses may also be required to maintain fully digital bookkeeping systems and accept e-invoices from suppliers. These changes are still in proposal stage but indicate the direction of travel – Norway is likely to mandate B2B e-invoicing in line with EU’s VAT in the Digital Age (ViDA) initiative. [globalvatc…liance.com] [vatcalc.com], [vatcalc.com]
• Digital signatures: Norway does not require digital signatures or specific electronic authentication on e-invoices in general. Since Norway does not operate a clearance system for invoices (unlike countries with real-time invoice reporting), there’s no need to digitally sign invoices for tax purposes in ordinary B2B transactions. However, if a business uses digital signatures, they must comply with general EU eIDAS standards and ensure authenticity and integrity of the invoice. The use of EHF/PEPPOL inherently provides integrity and authenticity through the network’s security protocols, so additional signatures aren’t usually needed. [vatcalc.com]

14.4 Simplified Invoices

• If the transaction amount is modest (not exceeding NOK 40,000 including VAT) and payment is not in cash, a simplified invoice may be issued. Simplified invoices typically need only include minimal details such as the date, identification of the seller, and the total amount with VAT. This is often used in retail settings where a full invoice is impractical. [vatcalc.com]
• If a sale is paid in cash (regardless of amount) or if the amount exceeds the threshold for simplified invoices, then a full VAT invoice should be provided, including all required particulars (as per Section 14.2). [vatcalc.com], [vatcalc.com]
• Receipts from cash registers: For regular retail cash sales, a cash register receipt containing basic information (date, seller’s details, items, price, VAT, etc.) is considered sufficient and acts as a simplified invoice. These are common for over-the-counter sales to private individuals. However, if the customer requests a more detailed invoice or if it’s a large transaction, the seller must provide a full VAT invoice.

14.5 Self-Billing

• For certain industries like fishing and agriculture, or where the supplier is not required to keep Norwegian VAT accounts, the Tax Administration may grant permission for buyers to self-bill. This typically happens in structured supply chains where it’s practical for the buyer to calculate consideration (e.g., farmers or fishermen delivering products to a producer cooperative, where the cooperative issues payment statements that serve as invoices). [vatcalc.com]
• In addition, if a supplier is not established in Norway and not VAT-registered (perhaps selling under the threshold or under an exemption) but the Norwegian customer is registered and willing to self-account, some arrangements might allow the customer to issue an invoice (including VAT) to themselves and pay it to the Tax Authority under reverse charge mechanisms.

14.6 Retention Period for Invoices

• Records (invoices, ledgers, etc.) must generally be stored in Norway. However, electronic invoices and accounting data may be stored in another EEA country provided the data is easily accessible from Norway on request and meets certain conditions. [vatcalc.com]
• While 5 years is the standard requirement, certain records related to capital assets (e.g., real estate purchase invoices) should be kept for at least 10 years due to potential adjustments in VAT recovery (see Capital Goods Adjustment Period).
• The retention period “clock” typically starts at the end of the fiscal year in which the invoice was issued. For example, an invoice from July 2026 should be kept at least until end of 2031.

14.7 Invoice Correction Methods

• The standard way to correct an invoice is to issue a credit note (credit memo) referencing the original invoice. The credit note should clearly identify the invoice it corrects (by number and date) and explain the reason for the correction. The credit note effectively cancels or adjusts all or part of the original invoice. If needed, a new corrected invoice can then be issued (with a new invoice number) for the correct amounts. [vatcalc.com]
• If an invoice is cancelled before it was sent to a customer (for example, you spot an error immediately), you still need to void it in your records and preserve it (e.g., mark it “cancelled” but keep it for audit trail). Then issue a new invoice with a new number.
• No unauthorized alterations: Altering figures or dates on an already issued invoice is not permitted. All changes must be traceable via credit notes or supplementary documentation.

15. Compliance and Deductions

15.1 Right to Deduct Input VAT and Key Exceptions

• Employee entertainment and representation costs: VAT on business hospitality (meals, entertainment events) is not deductible in most cases. [grantthornton.global]
• Passenger vehicles: The purchase, lease, and maintenance of passenger cars is generally non-deductible (unless the business is in the trade of vehicles, taxi operations, car rental, driving instruction, etc.). Related costs like fuel are also often blocked.
• Luxury goods and services: VAT on purchases of certain luxury or non-business items (e.g. works of art or antiques not for resale, yachts for personal use) cannot be deducted. [vatcalc.com]
• Gifts and promotional items: VAT on gifts beyond a low threshold (small promotional items under NOK 100) is not deductible as they are not considered strictly business expenses. [vatcalc.com]
• Certain lodging and travel expenses: VAT on hotel accommodation and travel expenses for employees can only be reclaimed if they are strictly for business purposes (e.g. attending a work conference) and properly documented. Purely personal or non-business portions are non-deductible.

15.2 Call-Off Stock Arrangements

• If a foreign company moves its goods into Norway (for example, into a rented warehouse or consignment stock at a customer site) before the goods are sold to the customer, the act of transferring the goods into Norway is generally treated as a taxable event. There is no deferral of VAT accounting until the “call-off” by the customer as would be under EU call-off stock rules. The foreign company typically has to register for VAT in Norway as soon as it transfers goods into Norway for storage (since it is seen as making a taxable supply when those goods are later delivered to customers). [eurofiscalis.com], [eurofiscalis.com]
• The foreign supplier would account for output VAT on the eventual sale and can also claim input VAT on any import or local costs (warehouse fees, etc.) through its VAT registration. If the foreign supplier chooses not to register, then when the Norwegian customer “calls off” the goods, the customer might have to treat that acquisition as an import (with import VAT due at customs) or as a domestic purchase from an unregistered supplier (which could cause complications).

15.3 Domestic and Cross-Border Reverse Charge Mechanisms

• Cross-border B2B services (general rule): When a Norwegian business or public body purchases services from a supplier located abroad, and those services would be subject to VAT if supplied in Norway, the Norwegian recipient must apply the reverse charge. This means the Norwegian buyer must self-account for Norwegian VAT on the purchase (typically by including it on their VAT return as both output tax and input tax, if fully creditable). This rule, in place since 2011, covers remotely delivered services such as consulting, advertising, electronic services, etc., when bought from foreign vendors. It ensures that services consumed in Norway bear Norwegian VAT even if the supplier is not Norwegian. (Note: If the foreign supplier has a Norwegian VAT registration and charges local VAT, then the reverse charge by the buyer is not needed.) [skatteetaten.no], [skatteetaten.no]
  • There is a minor threshold: Unregistered businesses (who are not themselves in the VAT system) buying services from abroad have to self-declare VAT only if their total such purchases exceed NOK 2,000 per quarter. Below that, to avoid administrative burden, no reverse charge requirement applies for small non-business buyers. Registered businesses have no threshold – any amount of imported service triggers the reverse charge, reported on the regular VAT return. [skatteetaten.no]
• Specified domestic reverse charges: Unlike some EU countries, Norway uses domestic reverse charge sparingly. The default position is that domestic sales are with VAT by the supplier (if registered). However, a reverse charge applies in a few areas to combat tax fraud or simplify taxation:
  • Sales of certain metals and materials: Norway imposes a domestic reverse charge on supplies of scrap metals and some precious metals/coins to business customers, similar to EU practices, to prevent missing trader fraud. (For example, sales of gold above a certain purity for investment are treated under reverse charge – the buyer accounts for VAT).
  • Climate quotas (emission allowances): Sales of carbon emission credits are subject to a reverse charge to avoid fraud, meaning the buyer, if registered in Norway, must account for VAT, not the seller. [vatcalc.com]
  • Construction services: Unlike many EU countries, Norway does not have a blanket domestic reverse charge for construction services. Construction and building services in Norway are normally standard-rated with the supplier charging VAT (except where the supplier is foreign and unregistered, in which case the general foreign reverse charge may apply).
  • Foreign unregistered suppliers of goods: Notably, Norway does not widely apply a reverse charge for goods supplied by non-residents. If a non-established supplier sells goods located in Norway to a Norwegian business and surpasses the registration threshold, the expectation is that the foreign supplier registers and charges VAT rather than relying on the customer to reverse charge. This is a stricter stance than some countries that let certain foreign-to-business goods sales be reverse-charged; Norway’s view is registration ensures proper tax control. [vatcalc.com]

15.4 Treatment of Cash Discounts

• If an invoice offers, say, a 2% discount for payment within 10 days, the supplier will typically issue the invoice showing the full amount and the potential discount. If the customer takes the discount by paying early, the supplier should adjust the VAT accordingly. This is usually handled by issuing a credit note for the discount amount (including VAT portion) or by initially charging VAT on the net (discounted) amount if payment is received within the discount period.
• If the customer does not take the discount (pays later than the discount period), then the full invoiced amount is subject to VAT as originally charged.

15.5 Bad Debt Relief Conditions

• The debt must be genuinely bad/uncollectable. Typically this means the customer has become insolvent, bankrupt, entered liquidation or debt negotiation, or has otherwise defaulted and there is no reasonable prospect of payment. [vatcalc.com]
• The supplier must demonstrate that all reasonable steps have been taken to collect the debt without success. This might involve sending reminders, engaging debt collectors, or pursuing legal action if warranted. Essentially, you need evidence that the debt wasn’t simply written off voluntarily or prematurely. [vatcalc.com]
• There may be a minimum time period after the due date before relief can be claimed (for example, waiting 6 months or more of continued non-payment). Though Norwegian law doesn’t specify a rigid timeframe in the VAT Act, in practice tax authorities expect to see a significant time lapse or formal insolvency proceedings.
• To claim the relief, you will adjust (reduce) your output VAT in the VAT return. Commonly, this is done by issuing a credit note to cancel the original invoice, or by making an equivalent adjustment entry in your accounts, and reflecting that adjustment in the VAT return for the period in which the bad debt is recognized. You should keep documentation of the bad debt (e.g., bankruptcy filing of the customer, correspondence, debt collector reports).

15.6 Import VAT Deferment Schemes

• Postponed VAT Accounting (PVA): Rather than paying import VAT in cash at the time goods clear customs, Norwegian VAT-registered businesses can defer the payment of import VAT by accounting for it in their next VAT return. This means the import VAT is reported as output tax on the VAT return (and, if the import is for taxable business use, it can simultaneously be claimed as input VAT on the same return). This mechanism simplifies cash flow: businesses don’t have to actually pay VAT upfront at customs and then wait to reclaim it later – instead, the import VAT becomes a wash in the VAT return. [vatcalc.com]
  Example: A Norwegian company imports machinery worth NOK 100,000. Under PVA, customs will not require the 25% VAT (NOK 25,000) at import. Instead, the company will include NOK 25,000 as output tax in its bimonthly VAT return and also include NOK 25,000 as input tax (assuming the machine is for fully taxable use), resulting in no net payment due. Without PVA, the company would have paid NOK 25,000 at the border and then reclaimed the same amount on the VAT return – a time value of money disadvantage.
• Eligibility: PVA in Norway is generally available to all VAT-registered importers as a default method of handling import VAT, provided they are in good standing. Since 2017, Norway has made this the standard approach, eliminating the need for a special application in most cases. Non-registered importers (like private individuals) still pay import VAT to Customs at the point of import.
• Customs declarations: Importers must include their organization number (MVA) on import customs declarations to use postponed accounting. Customs then does not collect the VAT, and the obligation shifts to the VAT return. It’s crucial to correctly declare goods and comply with customs procedures – errors can lead to delays or losing the privilege of PVA.

15.7 VAT Warehousing

• If you import goods and place them into a customs bonded warehouse or a free trade zone in Norway, you generally do not pay import VAT or duties until the goods are removed into free circulation domestically. This is useful for companies that import goods to Norway only for the purpose of re-export or further distribution. [vatcalc.com]
• When goods are removed from a bonded warehouse into the Norwegian market, import VAT becomes due (which, if you’re registered, can be handled via the postponed accounting mechanism on your VAT return).
• The use of bonded warehouses requires authorization by Norwegian Customs (Toll). The rules focus on customs duty relief, but the VAT follows the same treatment at import.

15.8 Supply-and-Install Rules

• A foreign supplier that ships goods to Norway and sends staff or subcontractors to install those goods is not merely exporting – they are carrying out part of the business in Norway. As such, they will need to register for VAT in Norway and account for the VAT on the goods and installation service, unless the customer handles import and installation entirely and the contract is structured as two separate supplies (one outside Norway, one inside).
• The installation portion, being a service carried out in Norway, is definitely within the scope of Norwegian VAT. By linking it with the supply of goods, Norway avoids any artificial split that could otherwise treat the sale of goods as an export.
• This differs from some countries where a single supply-and-install project might be treated as a service (with possible reverse charge). In Norway, the presence of an installation in Norway by a foreign supplier essentially triggers local taxation requirements.

15.9 Use-and-Enjoyment Provisions

• These new provisions ensure that services supplied to a company with establishments in multiple countries are taxed in Norway to the extent the service is used or enjoyed in Norway. This addresses situations where, for instance, a global service contract is signed with a head office abroad but the benefit is partly for the Norwegian branch. Under the new rules, the portion of the service utilized in Norway will be subject to Norwegian VAT (usually through reverse charge by the Norwegian branch), even if the contractual recipient is abroad. [vatupdate.com]
• The change aims to prevent non-taxation of services that were previously hard to pin down under earlier rules. It aligns with OECD guidelines on the place of taxation for services and prevents businesses from avoiding VAT by centralizing purchases outside Norway if the service is in fact consumed in Norway. [vatupdate.com]
• Practically, Norwegian businesses in MLEs will need to implement methods to estimate the usage of cross-border services in Norway. They may have to allocate costs and ensure Norwegian VAT is self-accounted (under reverse charge) on the portion used domestically. The law provides that VAT should be applied proportionally to the extent of use in Norway, with prevention of double taxation via a “safety mechanism” (likely credit or exclusion when foreign VAT has already been applied). [vatupdate.com]

15.10 Capital Goods Adjustment Period

• For movable capital assets (e.g. machinery, equipment, vehicles), the adjustment period is 5 years. For example, if a company buys an expensive machine and initially uses it 100% for taxable activities (claiming full input VAT), but in year 3 starts using it partly for exempt activities, the company must adjust (repay) a portion of the VAT via its VAT return over the remaining adjustment period. [vatcalc.com]
• For immovable property (real estate used in business), the adjustment period is 10 years. Newly constructed or significantly renovated buildings where VAT was recovered are subject to a 10-year adjustment. If the percentage of taxable use of the property decreases (for instance, if a floor is leased to an exempt entity like a bank), the owner must pay back some VAT. Conversely, if taxable use increases, additional VAT can be claimed. [vatcalc.com]

16. VAT Recovery for Non-Residents

16.1 EU 8th Directive Refunds (EU Businesses)

• An EU business (one established and VAT-registered in an EU member state) can apply for a refund of MVA on Norwegian purchases under EU Directive 2008/9/EC (the successor to the 8th Directive) framework. Some EU countries have allowed their businesses to use their local electronic VAT refund portal to submit claims for Norway, as Norway has bilateral arrangements. However, if that is not possible, EU claimants can also use the 13th Directive process (direct paper submission to Norway – see next section).
• The conditions for an EU business are essentially the same as described in Section 7: no Norwegian establishment, no taxable supplies in Norway in the past 12 months, and the expenses must be for business purposes that would be taxable if done in Norway. [skatteetaten.no]
• If filing through an EU member state’s portal is possible, the deadline is 30 September of the year following the refund year (same as within EU). The claim will then be transmitted to Norway’s authorities. Not all EU states may have Norway integrated in their portal – if not, the business would use the paper process.
• No Norwegian fiscal representative is required for EU businesses filing refund claims. And because of Norway’s cooperation with the EU, the process is usually straightforward.

16.2 Non-EU 13th Directive Refunds (Non-EU Businesses)

• Reciprocity: As mentioned earlier, Norway generally does not insist on reciprocity for granting refunds to non-EU companies. This is more generous than many EU countries. So even if your home country doesn’t refund VAT to Norwegian companies, you can still potentially get a refund from Norway. (Nonetheless, Norway is often listed as a reciprocal country by EU members, due to its cooperative stance.) [vatcalc.com]
• Process: Non-EU claimants must apply directly to the Norwegian Tax Office (there is no online portal integration for non-EU claims). The process involves submitting the paper Form RF-1032 (or PDF form, filled and printed) along with original invoices and a tax residency/business certificate from your home tax authority. All documents typically need to be in Norwegian, English, or a Scandinavian language, or accompanied by certified translations. [skatteetaten.no]
• Timeframe and deadlines: Same deadlines apply – application by 30 September of the year following the refund period. Non-EU claims may take slightly longer (up to 5-6 months) to process than EU claims. [skatteetaten.no] [eurofiscalis.com]
• Minimum amounts: As noted in Section 7, at least NOK 5,000 per claim (or NOK 500 if an annual claim) is required for non-EU refund claims as well. [skatteetaten.no]
• Appointment of a representative: While not strictly required, non-EU businesses often engage a local agent or VAT recovery service to handle the paperwork and communications, due to language and procedural complexities. There is no legal requirement for an official fiscal representative for refund (different from registration), so this is at the business’s discretion.

16.3 Reciprocity Requirements

16.4 Need for Fiscal Representative

17. VAT on Digital Services

• Since July 1, 2011, Norway has required that foreign suppliers of electronic services to Norwegian consumers charge VAT. To facilitate this, Norway introduced the VOES (VAT on Electronic Services) scheme (as discussed in Section 5.3). This is analogous to the EU’s digital services regime (MOSS/OSS). Under VOES: [vatcalc.com]
  • Non-resident providers of electronically supplied services (such as streaming media, downloads, online gaming, e-learning, software-as-a-service, etc.) to customers in Norway must register with the Tax Authority (via a simplified online process), once their B2C sales to Norway exceed NOK 50,000 in a 12-month period. [vatcalc.com]
  • VOES-registered suppliers charge 25% VAT on these digital services to Norwegian consumers, and file quarterly VOES returns with payment due by the 20th of the month following each quarter. [vatcalc.com]
  • Suppliers under VOES do not need a full Norwegian VAT registration, but they are assigned a special VOES registration number. They cannot deduct input VAT under VOES (since they aren’t fully in the VAT system), so this scheme is mainly for businesses with no physical presence or other activity in Norway.
• Domestic digital services: Norwegian-established businesses providing digital services to local customers simply charge 25% VAT under their standard VAT registration (digital services are not treated differently from other services in domestic B2C sales). The VOES scheme is only for foreign providers.
• Telecommunications & broadcasting: These are also considered electronic services. Foreign telecom or broadcasting companies providing B2C services (for example, mobile roaming services in Norway sold by a foreign carrier) are also expected to use the VOES scheme or have a local registration.
• Non-digital services to consumers (B2C): Historically, non-electronic B2C services from abroad were not taxed, but a law change effective 1 Jan 2023 expanded VAT to most cross-border B2C services as well. Now, if a foreign business provides services electronically (even if not “e-services” like consulting via email) to a Norwegian non-business customer, those may also be subject to VAT, with the foreign provider needing to register or use appropriate schemes. This is part of Norway’s effort to prevent distortion between local and foreign service providers.

18. Distance Selling Rules

18.1 Distance Selling Thresholds

• VOEC scheme for goods ≤ NOK 3,000: Norway designated NOK 3,000 (per item) as a threshold for using the VOEC simplified collection system for goods. If a foreign seller’s B2C sale of goods to Norway has a value below or equal to NOK 3,000 (excluding shipping and taxes), the seller must charge Norwegian VAT at the point of sale and can utilize the VOEC registration to remit that VAT directly to Norway. This covers most typical consumer goods purchases online (clothing, electronics, etc.), except high-value items. [vatcalc.com]
• Above NOK 3,000: For goods in shipments valued above NOK 3,000, the VOEC scheme cannot be used. These imports will be treated as regular imports – no de minimis threshold applies, so Norwegian customs will require full import VAT (and any customs duties) at the border, typically collected from the consumer by the transporter or postal service. Foreign sellers of such goods may choose to register for full VAT in Norway to take on the VAT collection themselves (especially if they have significant Norwegian sales or hold stock in Norway), but otherwise the import process will charge the consumer.

• To EU consumers: Since July 2021, the EU has an OSS system: however, Norwegian companies are not in the EU, so they cannot use the EU’s OSS unless they establish in the EU or appoint an intermediary. If selling digital services or low-value goods to the EU, a Norwegian company can voluntarily register in a single EU member state’s OSS/IOSS scheme to simplify EU VAT obligations – otherwise, it may need to register in each country it sells to. These thresholds and rules are external to Norwegian law but important for Norwegian exporters to understand.

18.2 OSS/IOSS Participation

• For EU businesses selling to Norway: EU businesses cannot use their OSS to report Norwegian VAT – they must use Norway’s VOEC for goods or VOES for e-services (or full registration) as needed. Norway is not part of the EU’s tax union, so EU OSS does not cover Norwegian VAT.
• For Norwegian businesses selling to the EU: A Norwegian business with no establishment in the EU is considered a “third-country” business. Such a business can participate in the IOSS for distance sales of low-value goods (up to €150) to EU consumers, but it must register via an EU intermediary (e.g., appoint an agent in an EU state). IOSS would allow it to collect and remit EU VAT on sales of goods to the EU, avoiding issues at EU customs. Similarly, a Norwegian provider of TBE (telecom, broadcasting, e-services) to EU consumers could register for the non-Union OSS schematically (often via the tax authority in an EU country like Mauritius – though Norway itself might have agreements for direct access). These EU schemes require separate compliance outside Norwegian jurisdiction.

19. Cash Accounting Scheme

• Exception – farmers/fisheries: A form of cash-basis accounting may be available for some small farmers and fisheries under special schemes, reflecting the seasonal nature of their income. However, this is not a general “cash accounting scheme” as in some countries, but rather integrated into special industry regimes.
• Bad debts: Even without cash accounting, relief is available for non-payment (see Section 15.5 on bad debt relief) – but only after a debt is truly uncollectable, not merely because payment is delayed.

20. VAT-Registered Cash Tills (Point-of-Sale Requirements)

• The Cash Register Systems Act (Kassesystemloven) and associated regulations require that all cash register systems sold in Norway be certified and meet certain technical standards. Businesses that have cash sales are obliged to use compliant cash register systems. [efsta.eu]
• A key requirement is that the cash register system must have a secure electronic audit trail (electronic journal) recording every transaction. It should log all sales, changes, and actions in a way that cannot be manipulated without detection. For instance, every sale must be sequentially numbered and recorded (including cancelled transactions), and the system should produce X and Z-reports (daily summaries and closures) that can be reviewed. [efsta.eu]
• Digital signature of receipts: Each receipt or transaction should be digitally signed by the system to ensure authenticity and prevent tampering. [efsta.eu]
• The system must be able to produce data in SAF-T format directly from its logs if required by authorities, thus aligning with Norway’s digital compliance strategy. [efsta.eu]
• Exemptions: Very small enterprises with cash turnover under NOK 50,000 per year are exempt from the requirement to use an approved cash register system, recognizing their minimal risk. But if they exceed that threshold in cash sales, they must comply. [efsta.eu]
• Enforcement: Selling or using a non-compliant cash register system can result in significant fines. The Tax Administration keeps a registry of systems that meet the requirements. Businesses should obtain written confirmation (a product declaration) from their POS system provider that the system is compliant with Norwegian law. [efsta.eu]

21. Statute of Limitations

• This 5-year period applies to both assessments by the tax authority and to voluntary adjustments by taxpayers (e.g., if a business discovers an error in a past return, it can usually correct it within 3 years via a corrective return as per Section 22.6, or potentially up to 5 years by requesting an amendment).
• In cases of fraud or serious tax evasion, the limitation may be extended to 10 years, as criminal tax cases can often be pursued further back.
• The countdown generally starts from the end of the year in which the VAT return was due. For example, if a mistake was made on a VAT return for the period March–April 2025 (due June 10, 2025), the tax authorities could issue a corrected assessment up to the end of 2030.
• After the limitation period, the authorities can no longer issue assessments or demand tax (unless fraud exceptions apply). Likewise, businesses cannot normally claim additional input VAT from older periods beyond this window.

22. VAT Return Filing

22.1 Filing Frequency

• Term 1: January–February (due in April)
• Term 2: March–April (due in June)
• Term 3: May–June (due in August)
• Term 4: July–August (due in October)
• Term 5: September–October (due in December)
• Term 6: November–December (due in February of next year)

• Annual filing: Small businesses with annual turnover under NOK 1 million may apply for permission to file annual VAT returns instead of bimonthly. If approved, the business would file one return per year (covering Jan–Dec), due by 10 March of the following year (i.e., two months and 10 days after year-end, consistent with bimonthly timing). [grantthornton.global] [vatcalc.com]
• Monthly filing: If a business regularly expects net repayments (refunds) – for example, exporters or businesses with high input VAT – they may request a switch to monthly filing in order to accelerate VAT refunds. The Tax Office can allow this if justified (e.g., the firm consistently has input VAT exceeding output VAT and would otherwise always wait two months for each refund). [vatcalc.com]
• Quarterly (special schemes): As noted, businesses using the VOES or VOEC schemes file quarterly returns for those specific regimes. These are separate from the regular bimonthly returns and only cover the sales under the special schemes. [vatcalc.com]

22.2 Method of Filing

• You (or your accountant) will typically file the VAT return by logging into Altinn (which has English-language navigation available) and completing the “VAT Return (MVA-melding)” form for the relevant period. The form is aligned with the new SAF-T codes (since 2022, Norway introduced a redesigned VAT return that requires classification of sales and purchases into various types).
• Alternatively, returns can be filed directly via accounting software if it integrates with the Altinn API – many modern systems allow you to submit VAT returns at a click once the accounting is done, using the standardized SAF-T data format.
• Paper filing is generally not accepted except in extraordinary cases; almost all businesses must file online.

22.3 Deadlines for Filing and Payment

• For example, the Jan–Feb period’s return is due by April 10. March–April period is due by June 10, and so on.
• Exception: The deadline for the May–June period is August 31 (instead of August 10), giving extra time due to summer holidays. This is a specific extension the authorities allow. [eurofiscalis.com]
• If the normal due date falls on a weekend or national holiday, the deadline moves to the next working day (generally the next Monday or day after the holiday). [eurofiscalis.com]
• Payment of any VAT owed is due by the same deadline as the filing. Both filing and payment must be timely to avoid penalties. You can pay electronically via bank transfer to the tax authority’s account, using the KID reference number provided.

22.4 Pre-Filled Return Availability

• If you import goods, the customs authorities transmit import VAT data to the Tax Administration (via the TVINN customs system). This data can be viewed in Altinn, and it helps businesses cross-verify the import VAT they should declare. It’s not exactly a “pre-filled return,” but it’s a helpful reference.
• Similarly, in the future, Norway’s plan to implement “sales and purchase lists” (now postponed) might lead to more pre-fill or cross-checking of data between customers and suppliers (see Section 23.4). But for now, you must fill in all the required boxes yourself or through your accounting software.

22.5 Handling of VAT Credits/Refunds

• The standard procedure is to apply the credit to the next VAT period. However, since Norway does not allow routine carry-forward of credits in lieu of payment, in practice a net credit on a VAT return will be refunded to the taxpayer’s bank account in full. (The only exception is if you have other tax arrears; the credit might be offset against those.) [vatcalc.com]
• Refunds of VAT credits are typically processed quickly. The Tax Authorities aim to pay out VAT refunds within 3 weeks of receiving a correctly filed return. In many cases, taxpayers receive the refund within a month. If the refund is delayed beyond this period, the Tax Administration will pay interest (currently ~8% p.a.) on the delayed amount】 to compensate the business. [vatcalc.com]
• Ensure your bank account details are updated in Altinn so that refunds reach you. Non-resident businesses should provide international bank details (SWIFT/BIC and IBAN) to avoid delays.
• The Tax Office may select a refund for review or audit if it’s large or unusual (for example, if you consistently claim large refunds). If selected, they may request supporting documentation (invoices, export proofs, etc.) before releasing the money.

22.6 Correction of Errors

• Within 3 years: You can usually correct prior returns by submitting an amended VAT return (often called a “corrective return”). This involves resubmitting the return with the correct figures and marking it as a correction, or writing a letter/explanation to the tax office along with the adjusted figures. The correction should include references to the original period and clearly detail the changes. Adjustments that result in additional VAT due should be paid promptly (with potential interest for late payment). [vatcalc.com]
• Beyond 3 years but within 5 years: If the 3-year window for self-correction has passed (which is often the case under the book-keeping legislation), you may need to formally request the tax authorities to reassess the return. As the statute of limitations is 5 years (see Section 21), they can still adjust the tax. Provide full details of the error and the corrected calculations.
• After 5 years: Generally, you cannot correct a VAT return older than five years (and the Tax Administration won’t issue assessments after that period except in fraud cases). Thus, any unresolved errors beyond that point usually become permanent (with no legal obligation or ability to correct).

22.7 Non-Resident Filing Specifics

• If you have a direct VAT registration (with or without a fiscal rep), you will follow the same bimonthly/quarterly/annual schedule as domestic companies, subject to any special cases for your situation. The returns must be filed via Altinn as well.
• The content of the returns is the same, but the Tax Administration may pay closer attention to non-resident filings. Keeping clear records of Norwegian transactions (sales and purchases) is crucial, as documentation might be abroad.
• Non-residents using VOES/VOEC file their returns through those dedicated systems (typically via separate online forms). They are simpler (fewer boxes to fill) but are limited to the specific transactions in those schemes.

23. Other Filings

23.1 EU Sales List (EC Sales List)

23.2 Intrastat

23.3 Annual Returns

23.4 SAF-T or Other Digital Reporting Requirements

• SAF-T (Standard Audit File for Tax): Norway implemented mandatory SAF-T for accounting from 1 January 2020. Large and medium businesses using electronic accounting systems must be able to produce a SAF-T data file (an XML format) of their general ledger and detailed transaction data on request by the Tax Administration. This is not a periodic filing; rather, in the event of an audit or inquiry, a company can be asked to upload their SAF-T file via Altinn. The SAF-T contains detailed info on each transaction, making audits more efficient. All businesses with electronic records are expected to comply, although there was a small-business exception (entities with very low volume of transactions may be exempt until they computerize their accounts). [vatcalc.com], [vatcalc.com]
• Digital VAT return (MVA-melding): In 2022, Norway introduced a new VAT return format that aligns with SAF-T codes. The return requires classification of sales and purchases into various types. While this isn’t an “extra filing,” it means taxpayers must capture more detail in their accounting to fill out the return. For example, sales must be split by domestic vs. exports vs. reverse-charged sales, etc. Companies should update their accounting systems for the new codes to ensure compliance. [vatcalc.com]
• Real-time reporting / “Control statements”: Norway had planned to implement transaction-level reporting (Sales and Purchase reports) by 2024, similar to EU’s listing requirements, but this initiative has been postponed. The so-called “control statement” would have required businesses to regularly submit details of each invoice (invoice number, date, customer, amount, VAT) to the Tax Authority to cross-verify transactions. As of now, this is on hold, but it may be revisited in the future as Norway continues to digitize tax processes. [vatcalc.com], [vatcalc.com]
• Other filings: There are no specific domestic equivalents to, say, a SALES tax list or local listings beyond the normal VAT return. Likewise, no “list of invoices” needs to be filed periodically at this time (unlike in some countries with SII or real-time reporting).

24. Penalties and Interest

24.1 Late Filing Penalties

24.2 Late Payment Interest Rates

24.3 Other Fines and Penalties

• Surtax (“additional tax”) for errors: If a taxpayer understates VAT due (or overstates input VAT) on a return, the Tax Administration can assess an additional penalty of up to 20% of the understated tax in cases of negligence. For more serious breaches – such as knowingly submitting incorrect returns (willful misconduct) – the penalty can increase to 40% or even 60% of the undeclared VAT. These percentages are applied to the tax amount that was not reported/paid. [grantthornton.global]
• Failure to register: Operating a business above the threshold without registering for VAT can lead to the Tax Administration issuing an estimated VAT assessment for past periods and similarly imposing penalties up to 20-60% for the undeclared tax. Additionally, there could be fixed fines for failing to register when required.
• Invoice violations and cash register non-compliance: There are fines for not issuing proper invoices or using a non-compliant cash register. For instance, each instance of using an unapproved cash register system can trigger a fine. Consistent failure in invoice requirements discovered in an audit can also lead to penalties.
• Criminal penalties: In cases of tax fraud (e.g., intentionally not paying VAT, forging invoices, etc.), criminal charges can be brought. Convictions can result in heavy fines and even imprisonment, depending on severity.

25. Other Notable VAT Features

• Not an EU Member, but EEA aligned: As emphasized, Norway is outside the EU VAT area, meaning movements of goods to/from EU countries are imports/exports (with customs formalities) and not intra-community transactions. However, being in the EEA, Norway often updates its VAT rules in parallel with EU developments to reduce friction. For example, Norway’s adoption of digital VAT measures (VOES, e-invoicing) closely follows EU trends. Businesses trading with the EU should remember that Norwegian VAT numbers are not part of the VIES system (though they can be validated via Norway’s systems), and that EU simplifications (like triangulation or call-off stock) don’t apply in Norway. [vatcalc.com], [vatupdate.com]
• Financial sector partial taxation: While core financial services are exempt from VAT (Section 3.3), Norway imposes a separate Financial Activity Tax on financial institutions, levied on wages and profits in that sector. This is outside the VAT system but is a notable aspect of Norway’s approach to taxing an otherwise VAT-exempt sector.
• Environmental taxes and VAT: Norway often uses excise taxes (on top of VAT) to further environmental goals – for instance, a CO2 tax on certain products. These excise duties are separate from VAT but influence the total tax cost on products. VAT is charged on the price including most excises (yes, you pay VAT on top of duties/fuel taxes, etc., as is standard).
• Public subsidies and grants: In Norway, as in the EU, a genuine subsidy (grant) is not considered payment for a supply and thus not subject to VAT. However, distinguishing between a subsidy (outside scope) and payment for a service (taxable) can be complex in areas like public-private partnerships or research funding. The Tax Administration has guidance on when grants become taxable.
• Enforcement and cooperative compliance: The Norwegian Tax Administration has a reputation for efficiency and may use data sharing (including cross-border cooperation) to track VAT compliance. There are mutual assistance agreements in place (notably with the EU and other countries) allowing exchange of information to combat VAT fraud and assist in collections. Norway also participates in forums like the OECD for international VAT cooperation. On the flip side, the Tax Administration provides advance ruling services and publishes guidelines to help businesses comply proactively. [vatcalc.com]
• High voluntary compliance, but strict penalties: Norway enjoys a high rate of voluntary tax compliance. The system is built on trust but backed by stringent penalties. Taxpayers often opt for professional advice and robust accounting systems to manage VAT, given the complexity (especially when dealing with cross-border situations).
• Continuous updates: Finally, Norway is continually refining its VAT system. Recent moves include those 2026 rules for cross-border service use (Section 15.9) and future e-invoicing mandates (Section 14.3). No drastic changes like new rates are expected in the immediate future, but incremental changes – especially to align with global best practices on digital economy and anti-avoidance – are ongoing. Always stay updated with the latest from the Norwegian Tax Administration or professional tax advisors when doing business in Norway. [grantthornton.global]