VAT in Norway 2026
VAT in Norway doesn't start with choosing a rate. First, determine where the goods are located, who the importer is, and who settles the VAT. If you need assistance, Taxenlight handles VAT registration and foreign VAT returns.
In the guide you will find rates of 25%, 15%, 12% and 0%, a map of the place of taxation, reverse charge, import, VOEC and VAT refund.
Norwegian VAT: five decisions before the first invoice
MVA, or merverdiavgift, works similarly to value-added tax in the EU, but Norway has its own rules. Before entering 25% on an invoice, go through the entire transaction model.
Goods or services?
Separate the goods, the physical service, and the service that can be performed remotely.
Where is the benefit?
Check the location of the goods, the place of work or the actual use of the service.
Who imports?
Determine the entity entered as importer in the Norwegian customs declaration.
Who settles VAT?
Evaluate reverse charge, regular local sales or VOEC simplification.
Is the threshold exceeded?
Finally, calculate the local taxable sales for the next 12 months.
VAT rates in Norway in 2026
The official VAT rates in Norway in 2026 are 25%, 15%, and 12%. There are also transactions taxed at a 0% rate and exempt or exempt activities.
| Rate | Typical use | What to watch out for |
|---|---|---|
| 25%basic | Most goods and services, unless there is a basis for a different rate. | Do not choose a rate before determining where you will be taxed. |
| 15%reduced | Food and water and sewage services. | Restaurant service is not the same as food delivery itself. |
| 12%reduced | Passenger transport, accommodation, cinema tickets and selected cultural services. | The benefits package may require the separation of elements. |
| 0%zero rate | Including qualified exports and other transactions specified in the Act. | You need statutory conditions and supporting documents. |
| Sick leave | These include selected health, educational and financial services. | The exemption may limit the right to deduct VAT from costs. |
The 0% rate is still VAT
The sale remains within the VAT system, may give rise to deductions, and may, in principle, be subject to the registration threshold. In the case of export, a foreign invoice alone does not prove exportation.
Settlement currency
Norwegian VAT is reported in Norwegian kroner. When invoiced in a foreign currency, the MVA amount must be correctly converted and reported in NOK.
What has changed in Norwegian VAT in 2026?
Two changes deserve special attention from international companies and entities in the automotive industry.
Cross-border services in one company
From July 1, 2026, VAT liability has been extended to services that can be performed remotely, purchased outside the Norwegian VAT area and used in Norway by an international enterprise. This includes entities with headquarters and branches in different countries. See the official overview of the change.
Lower preference threshold for electric cars
As of January 1, 2026, the price limit for the preference has been reduced from NOK 500,000 to NOK 300,000. The portion of the price above NOK 300,000 is generally subject to a 25% rate when the other conditions for the preference are met.
When is a transaction subject to Norwegian VAT?
A foreign company should consider Norwegian MVA when making sales taxable in the Norwegian VAT area. Customer address, invoice currency, or project timeframe are not decisive factors.
The goods are in Norway
Local warehousing, fulfillment stock, or post-clearance release often means local delivery.
The seller is an importer
Importing your own goods may precede local sales subject to Norwegian VAT.
The work is carried out locally
Assembly, installation, property work or physical repair require separate analysis.
Sales go to the consumer
For B2C sales, check out the regular MVA or the simplified VOEC procedure.
Reverse charge does not work
Not every B2B transaction passes the tax on to the buyer, especially when the provision requires presence in Norway.
The project crosses the threshold
A single short order can exceed NOK 50,000 and require registration.
A foreign company is subject to the same VAT rules
Altinn explains that the length of the assignment does not exclude obligations. Check VAT information for foreign companies.
Typical VAT scenarios in Norway
The same customer and the same invoice value may lead to a different settlement depending on the flow of goods, the importer and the nature of the service.
Goods from the Norwegian warehouse
A release from local stock is a typical signal of a domestic sale. Determine the owner of the goods, the importer, and the moment of transfer of the right of disposal.
Shipping from abroad to the customer
If the customer is the importer and is responsible for customs clearance, the supplier's sale need not necessarily constitute a local supply. When the seller is the importer, the analysis usually changes.
Machine with assembly in Oslo
Delivery with installation may constitute a local transaction. A local subcontractor does not automatically remove the main supplier's responsibilities.
Remote B2B service
Many IT services, licenses, advertising and consulting are settled by the Norwegian buyer via reverse charge, but the customer's status and the nature of the service must be checked.
When to check VAT registration in Norway?
The basic threshold is over NOK 50,000 in net VAT-liable sales in any consecutive 12-month period. This is not a calendar year limit or an exemption for all sales to Norway.
First, determine whether the sale is subject to Norwegian VAT. Only then should you count it towards the threshold. Transactions with rates of 25%, 15%, 12%, and 0% generally fall under the threshold, while exempt sales generally do not.
VAT applies to the entire transaction that results in the threshold being exceeded, not just the excess over NOK 50,000. Do not calculate MVA until the entry is confirmed and do not use this designation on the invoice.
The VAT number remains the nine-digit organisational number with the suffix MVA, e.g. NO 123 456 789 MVA. The full procedure, documents, NUF and representative rules can be found in the VAT registration in Norway 2026.
Do you need to obtain an entry into the MVA register?
Go to the detailed guide to the Norwegian procedure.
Reverse charge in Norway
For services that can be performed remotely and are purchased from a supplier outside the Norwegian VAT area, the tax is often settled by the Norwegian buyer.
Common examples
IT services, licensing, advertising, consulting, legal and accounting services.
Possible neutrality
With full right of deduction, output and input VAT can neutralise each other.
Cost risk
In the case of exempt or mixed activities, part of the tax may remain an expense.
Details for the buyer are explained by Skatteetaten in the information about the reverse charge on services purchased from abroad.
Import and import VAT in Norway
A taxpayer registered for Norwegian VAT calculates the import VAT themselves and reports it on their return. An unregistered entity generally pays it upon clearance to the Tolletaten, or to a carrier or customs agent.
Importer
The right and obligation to settle are linked to the entity indicated in the customs declaration.
Base
The key factor is the customs declaration, not the supplier's invoice itself. The basis generally stems from the statistical value and customs duties.
Deduction
The importer deducts VAT only within the scope of activities that give the right to deduct and with correct documentation.
VAT returns in Norway
Most registered taxpayers file six returns per year, each covering two-month periods. A return is also filed for periods without sales or purchases, until formal deregistration.
periods per year
Standard declarations are bimonthly.
also subject to shipping
Lack of turnover does not eliminate the obligation to declare.
sales and purchases
You settle the VAT due and the deductible input VAT.
payment
The payment deadline corresponds to the declaration deadline.
We do not expand the mva-melding fields here
Deadlines, import codes, nil declarations, corrections and payment can be found in a separate guide.
VIES, Intrastat, OSS, IOSS and Norwegian VOEC
Norway is a member of the EEA, but not the European Union. A Norwegian MVA number is not an EU number, and transactions with Norway do not automatically become IDT or INT.
VIES, Intrastat, OSS and IOSS
- VIES is not used to verify the Norwegian MVA.
- The Norwegian mva-melding does not replace reporting in EU countries.
- The sale of goods from the EU to Norway is an export from the EU perspective, and an import in Norway.
- The EU OSS and IOSS do not replace Norwegian obligations.
VOEC for specific B2C sales
VOEC may cover goods with a value below NOK 3,000 per item, shipped from abroad directly to the consumer, and certain B2C remote services.
- Does not include B2B sales.
- Not for goods from the warehouse in Norway.
- Excluded items include food, alcohol, tobacco, excise goods and restricted goods.
- The VOEC number must be transmitted digitally in the shipment data.
For current conditions, please check the Norwegian VOEC procedure website .
VAT deduction and refund from Norway
The right path depends on whether the company is or should be registered in the Norwegian MVA register.
Deduction in the declaration
A registered taxpayer deducts VAT when the purchase is for taxable or 0%-rated sales and has a valid invoice or import document. In the case of mixed business activity, the deduction is proportionate.
Refund for a foreign company
A company with no place of business and no taxable sales in Norway in the last 12 months can apply for a refund if the conditions are met. The deadline for the previous year is September 30.
| Situation | Typical path | The most important caveat |
|---|---|---|
| Company registered with MVA | Deduction in mva-melding | Requires connection with activity giving right to deduction. |
| Foreign company with no sales taxed in Norway | Application RF-1032 | You must meet the conditions, amount limits and attach the required documents. |
| The company should be registered | Standard registration and declaration | The RF-1032 does not replace a delinquent registration. |
The full conditions, minimum amounts and annexes are described by Skatteetaten on the VAT refund for a foreign company.
The most common VAT errors in Norway
The error usually doesn't start with the declaration. It occurs earlier—in the contract, logistics, customer data, or customs declaration.
Place and rate
- Selecting a rate before analyzing the transaction location.
- Recognizing every B2B sale as a reverse charge.
- Confusing the 0% rate with exemption.
Import and e-commerce
- Wrong importer at customs.
- VOEC used for B2B or local warehouse.
- No export documentation with 0% rate.
Registration and documents
- The NOK 50,000 threshold is treated as a general exemption.
- MVA designation before entry into the register.
- Confusing NUF, organizational number, MVA and VOEC.
VAT in Norway 2026 - key conclusions
The standard rate is 25%, but for a foreign company, the more important question is whether the transaction is subject to MVA in Norway and who is to settle the tax.
Set a place
Check the location of the goods or the place where the service was performed and used.
Establish a model
For goods, indicate the importer; for services, assess reverse charge; for B2C, check VOEC.
Establish responsibilities
Only then assess the NOK 50,000 threshold, registration, invoice and declarations.
VAT in Norway 2026 - Questions and Answers
Frequently asked questions from companies selling goods and services to Norway.
The standard VAT rate is 25%. A 15% rate applies to items such as food, water, and sewage disposal. A 12% rate applies to items such as passenger transport, accommodation, and cinema tickets. A 0% rate and exemptions also exist.
The basic threshold is over NOK 50,000 in net VAT-covered sales in any consecutive 12-month period. However, you must first determine whether the sales are subject to Norwegian VAT at all.
No. For many services that can be performed remotely, the Norwegian buyer settles the tax through reverse charge. For goods, the place of delivery, import conditions, and importer indicated in the customs declaration are relevant.
Norway is not part of the EU VAT system, so OSS and IOSS do not replace Norwegian obligations. For certain B2C sales, Norway applies its own VOEC procedure.
No. The limit applies to the value of a single item, not automatically to the entire shipment. All other VOEC requirements must be met and the VOEC number must be digitally transmitted in the shipment data.
It is settled by the importer indicated in the customs declaration. Registered taxpayers report import VAT on their declaration, while unregistered entities generally pay it upon customs clearance.
Norway does not issue a separate VAT number. Upon registration, a nine-digit organisational number with the designation MVA is used, for example NO 123 456 789 MVA.
Yes, through a deduction on the return or, if conditions are met, through the RF-1032 procedure for foreign companies. A company making local sales that require registration should not substitute registration for a refund application.
The rules have been expanded for remotely performed services purchased outside the Norwegian VAT area and used in Norway by an international company. The actual use of the services by the head office, branch, or other place of business of the same legal entity must be established.
Legal Notice: This text is for informational purposes only and does not replace an individual tax analysis. For VAT in Norway, it is necessary to verify the status of the parties, the place of delivery or performance and use of the service, the importer, customs documents, the applicable rate, the right to deduct, and current registration and reporting obligations.
