VAT Registrations in Norway

When do you need to register for VAT in Norway?

Generally, foreign non-established business must register for VAT (Value Added Tax) in Norway as soon as the annual threshold for taxable supplies is exceeded. The following are the usual examples of taxable transactions in Norway:

• Domestic supply of goods and services not reverse charged: A supply of goods located in Norway where the reverse charge does not apply.
• Export of goods: Exporting goods to another country requires a VAT number before the export occurs.
• E-commerce: Foreign suppliers performing remote supplies of services and low-value goods to Norwegian customers may have to register for VAT in Norway. This is referred to as the VOEC scheme.

Businesses, both established and non-established, benefit from a VAT registration exemption threshold, calculated on an annual basis:

• When the turnover exceeds the threshold of NOK 50,000, enterprises and most organizations must register in the Value Added Tax Register. Learn more.
• For charitable and non-profit organizations, the threshold is NOK 140,000.

The registration exemption threshold is calculated considering all taxable and zero-rated transactions performed in Norway. If the requirements for registration are not met, the taxpayer may opt to register in the simplified registration system.

Small businesses and those involved only in exempt transactions are not required to register for VAT in Norway.

You must only consider your supplies subject to VAT for calculating the threshold, excluding those supplies that would be VAT-exempt. Also, businesses must register for VAT when the threshold is exceeded, or before, if the turnover is expected to cross the threshold during the following 12 months.

Input VAT incurred prior to VAT registration is regulated under Section 8-6 of the Norwegian VAT Act: "(1) A registered taxable person is entitled to a deduction for input VAT on goods and services that have been acquired up to three years before registration in the VAT register (retroactive tax settlement) to the extent that the acquisitions are directly related to the turnover of the registered business. However, this does not apply to goods and services that have been sold before registration. Claims for deductions must be made no later than three years after registration. Claims for deductions for input VAT on acquisitions that form part of a capital good as mentioned in § 9-1 second paragraph letter b must be submitted within three years calculated from the right to retroactive tax settlement. The time limit in the first sentence does not apply to such acquisitions that are part of a capital good as mentioned in section 9-1, second paragraph, letter b".

Learn more about VAT registrations in Norway.

Register of Business Enterprises for NUF and VAT registration

Before VAT registration, it is essential to determine whether a foreign business is considered to be carrying out business operations in Norway. This assessment impacts both VAT obligations and registration requirements.

A foreign business may be deemed to operate in Norway if it generates a turnover of NOK 50,000 or more within 12 months, and the activity continues for more than 90 days.

Indicators of Business Activity in Norway: The following factors are typically considered when assessing whether a business is operating in Norway:

• Presence of employees in Norway
• Entry into contracts within Norway
• Maintenance of inventory in Norway
• Customer perception of dealing with a Norwegian-based business
• Services physically carried out in Norway

If these indicators are met, the business may be required to register as a Norwegian Registered Foreign Company (NUF) in the Register of Business Enterprises, in addition to VAT registration.

Notably, registration does not require a Norwegian business address. Learn more.

VOEC Scheme in Norway. VAT on E-Commerce

Foreign businesses selling goods with value below NOK 3,000 or remotely delivered services to Norwegian consumers must collect and pay VAT to Norway.

Remotely supplied services, or Fjernleverbare tjenester, are services that may be delivered from a remote location, and which would have been subject to VAT if sold by a Norwegian business. Electronic services that are delivered over the internet, are impossible to deliver in the absence of information technology and are of a nature which renders their supply essentially automated are also considered remotely deliverable services.

For this purpose, there is a simplified scheme for the registration and reporting of these sales known as the VOEC scheme. Foreign suppliers must register under Norwegian VOEC if the following conditions are met:

• You do not have a registered business address in Norway
• You sell low-value goods (below NOK 3,000) and/or remote services.
• You sell to Norwegian consumers (B2C)
• You are not registered in the ordinary VAT register.

Certain goods are not covered under the VOEC scheme:

• Foodstuffs (including food, beverages, supplements and vitamins)
• Goods subject to import restrictions (including pharmaceutical products, weapons, alcohol, tobacco)
• Goods subject to excise taxes (including sugar, beverage packaging, lubricating oils, major appliances that cause greenhouse gas emissions).

VOEC VAT returns must be submitted on a quarterly basis, even if nil (no activity performed during a given quarter). The deadline is the 20th day of the following month. The payment instructions are provided once submitted.

To correct a VOEC return, you must consider the following guidelines:

• If you are going to change something for the last quarter, you must submit a new VAT return. It is always the most recently submitted VAT return that applies.
• If you want to change something for previous periods, you must use the correction fields in the most recent VAT return.

Learn more about the VOEC scheme. Also, Customs authorities provide further information on VOEC. Also, find the definition of remotely delivered services. The VOEC scheme for goods and services is regulated in section 14-4 and following of the Norwegian VAT Act.

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Obligation to register Ultimate Beneficial Owners (UBO) in Norway

In addition to VAT registration, businesses operating in Norway may also be subject to an obligation to register their Ultimate Beneficial Owners (UBOs) in the Register of Beneficial Owners.

This requirement forms part of Norway’s anti-money laundering framework and applies broadly to entities registered in or carrying out business activities in Norway, including foreign businesses with a Norwegian presence.

As a result, businesses registering for VAT—particularly those required to register as a NUF or in the Register of Business Enterprises—should assess in parallel whether they are also required to complete UBO registration.

For newly established entities, UBO information must be submitted within 14 days of registration, and any changes must also be updated within 14 days.

Who Qualifies as a Beneficial Owner? A beneficial owner is a natural person who ultimately owns or controls a business. In Norway, an individual is considered a UBO if they meet one or more of the following criteria:

• Own more than 25% of the shares
• Control more than 25% of voting rights
• Have the right to appoint or remove more than 50% of the board members
• Exercise control or influence through other means (e.g. veto rights or agreements)

Both direct and indirect ownership/control must be considered.

The obligation applies to most legal entities operating or registered in Norway, including Norwegian companies (AS, ASA), partnerships and cooperatives, foundations (with certain exceptions), and Norwegian-registered foreign businesses (NUFs), where applicable. Learn more.

Take a look at our article on the introduction of UBO registration obligation in Norway.

Fiscal representative requirements in Norway

Some countries require foreign companies to appoint a fiscal representative when registering for VAT. This is the case for Norway.

The fiscal representative must have a place of residence or business in Norway. Also, the fiscal representative is jointly and severally liable for the VAT compliance obligations of the taxpayer.

The obligation to register by a VAT representative does not apply if the enterprise is established in the United Kingdom or one of the following EEA countries: 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 and Austria.

Learn more.

VAT groups in Norway

Where more than one taxable person established in Norway are closely related, these companies can create a VAT group and be treated as a single taxable person for VAT purposes in Norway. The intra-group transactions are disregarded for VAT purposes.

To qualify for VAT group registration, the enterprise must fulfill the following requirements:

• All the cooperating enterprises must be engaged in business activity.
• At least 85 percent of the capital from each cooperating enterprise must be owned by one or more of the other enterprises.
• At least one of the enterprises must have an external turnover exceeding the VAT registration threshold. External turnover refers to turnover resulting from transactions made with parties other than the enterprises participating in the group.

Only one of the enterprises needs to apply.

The VAT group registration only impacts VAT, so the companies part of the group must continue submitting their own tax returns.

Find official information about VAT groups in Norway, under Find the correct registration: Register several enterprises at the same time (joint registration).

Small Businesses VAT Scheme in Norway

Small businesses may benefit from the following a special VAT regime, according to which they can file returns on an annual basis.

The following requirements apply to applicants for annual periods:

• Your turnover during the past 12 months must be less NOK 1 million.
• You must have been registered in the VAT Register for at least one year.
• You must have submitted tax returns for VAT correctly and punctually on an bi-monthly basis for at least one year.

Application and deadlines:

• Application for small business regime: 1 February
• Deadline for submission of annual VAT returns under the small business annual scheme: 10 March (applies if you have applied for and have been granted an annual reporting period).

You may find additional resources about small businesses application.

Customs Special Regimes and Mechanisms in Norway

Postponed import VAT accounting

Normally, import VAT is paid upon arrival of the goods. However, to compensate for the cash flow disadvantages of these rules, most countries allow simplification where this VAT is either paid at a later stage (so called "postponed import VAT accounting") or import VAT is reverse charged in the next VAT return of the business importing the goods. Norway applies the postponed import VAT accounting to all VAT registered taxpayers.

In Norway, it is not necessary to make any specific request or meet any requirements in order to apply import VAT reverse charge. Taxpayers with a VAT registration in Norway do not pay VAT on imports at Customs, but they will postpone it to VAT return. Postponed import VAT accounting applies as a general rule in Norway: i.e., the import VAT will be calculated by the importer and deducted in the reporting period corresponding to the date of the customs declaration.

Learn more about how to calculate and declare import VAT in Norway, go to section 6 for Posting.

Temporary Imports and Re-imported Goods

1. Temporary imports of goods are imports where the goods will be re-exported (returned) at a later date. Temporary import often has a zero rate and must be included in the VAT return under code 85. If a good changes from temporary import to permanent import, for example, when the good is sold in Norway, the customs declaration must be changed to ordinary import. You can do this by contacting the shipping agent or Norwegian Customs. Learn more.
2. Re-imported goods are usually also zero rated. This must be included in the customs declaration. You must reconcile this with the declaration overview. Re-import should be included in the VAT return under code 85. Learn more.

Imports of Low Consignment Goods

According to the VOEC Scheme (please refer to the corresponding section in this manual), foreign suppliers selling low value goods valued between NOK 0-3,000  to Norwegian customers, i.e., B2C sales, must collect Norwegian VAT at the point of sale and report and pay the VAT to Norwegian tax authorities. Import VAT is reverse charged in the VOEC VAT return. So the end customer does not need to pay import VAT or handle customs declaration, instead, the foreign supplier must register in this special scheme.

Learn more about imports under VOEC scheme.