- Norway’s standard VAT rate is 25%, with reduced rates of 15% for food/water/sewage and 12% for transport, accommodation, restaurants, and cultural activities.
- VAT registration is required for businesses (domestic and foreign) with taxable turnover over NOK 50,000 (EUR 4,395) in 12 months; VAT numbers have nine digits plus “MVA.”
- Norway is not in the EU but aligns with EEA VAT rules; most goods/services are taxed, but some territories are excluded.
- Exports are zero-rated; financial services, healthcare, education, insurance, and most real estate are VAT-exempt; EV VAT relief is being phased out by 2027.
- Foreign sellers of digital services and low-value goods must use VOES/VOEC schemes; VAT returns are filed every two months; strict compliance and digitalization measures are in place, with mandatory e-invoicing proposed from 2028.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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