VAT registration in Norway 2026
Foreign VAT registration is needed when, after analysing the place of transaction, a foreign company makes sales in Norway subject to MVA and exceeds the threshold of NOK 50,000 net in the following 12 months.
The process typically involves two steps: first, you register your foreign company as an NUF and obtain a nine-digit company number, and then you submit a separate application to the Merverdiavgiftsregisteret. Only after your registration is confirmed do you add the MVA designation and charge Norwegian VAT.
VAT registration in Norway - four terms that must not be confused
The organisation number is not yet a VAT number, the NUF does not create a new Norwegian company, and the VOEC only works for selected B2C sales.
Foreign company in the register
A Norwegian-registered foreign business identifies a foreign company in Norway. The company's home country remains responsible for its operations.
Organizational number
It identifies the entity in Norwegian registers. It does not, in itself, confer the right to charge MVA.
Entry into the VAT register
Only confirmation in the Merverdiavgiftsregisteret allows the use of the MVA designation after the organisation number.
Separate B2C procedure
Applies to certain low-value goods and remote consumer services. The VOEC number is not an MVA number.
When does a foreign company have to register for VAT in Norway?
The obligation arises when a company makes sales subject to Norwegian VAT and exceeds the statutory threshold. Merely having the customer's registered office in Norway is not sufficient.
First, determine the place of delivery of the goods or the place of performance and use of the service, the importer, the status of the buyer, and the possibility of applying reverse charge or VOEC. General rules are described in the VAT in Norway 2026.
Registration must be checked before the first invoice if you plan to have a local warehouse, import your own goods, deliver with assembly, have work physically performed in Norway, have B2C sales outside the VOEC or have a single contract exceeding NOK 50,000.
Altinn emphasizes that the short duration of a project does not eliminate the obligation. Even a two-day assignment may require registration if local sales exceed the threshold. See VAT obligations for foreign companies.
Threshold of NOK 50,000 over a rolling period of 12 months
The basic threshold is over NOK 50,000 in sales subject to VAT net. The period does not automatically coincide with the calendar year and can extend, for example, from February to January.
Net, excluding VAT
You control the turnover from sales subject to the Norwegian MVA.
Movable period
Monitor it after each transaction, not just at the end of the year.
Entire Threshold Transaction
VAT covers the full value of the sale giving rise to the excess, not just the excess.
Example: 40,000 NOK + 15,000 NOK
The second transaction exceeds the threshold. After VAT registration, the entire NOK 15,000 is affected, not just the NOK 5,000 above the limit. If the invoice was issued before the registration was confirmed, it must be corrected in accordance with the VAT authorities' procedures.
What comes through the door?
As a rule, sales with rates of 25%, 15%, 12%, and 0% are included. You do not automatically include exempt sales, transactions outside the Norwegian VAT area, services billed by the buyer, or sales properly covered only by VOEC.
When is pre-registration possible?
Standard registration cannot be expedited at will. However, Skatteetaten provides two options in which a company can be entered into the register before the standard threshold is met.
Large investments before sale
- purchases subject to VAT worth at least NOK 250,000;
- direct connection with future taxable sales;
- more than four months to cross the threshold;
- a reliable budget and turnover plan of over NOK 50,000.
If the assumptions do not materialize, the VAT previously recovered may be refunded.
Quick crossing of the threshold
If it's clear that a new business will reach the threshold within three weeks of starting sales, pre-registration can be applied for. Once approved, the business can charge VAT on its first invoice.
The conditions are confirmed by Skatteetaten on the website for registration, change and deletion from the VAT register.
Which sales models most often lead to registrations?
The table shows the direction of analysis, not an automatic result. The contract, logistics, clearance, and invoice must describe the same model.
| Scenario | What to check | Typical direction of analysis |
|---|---|---|
| Goods from a warehouse in Norway | Ownership of stock, place of issue, local circulation. | Regular registration after crossing the threshold. |
| Import of own goods | Importer in the declaration, organizational number, time of sale after customs clearance. | Import and subsequent local sale may require registration. |
| The customer is an importer | Place of delivery, contract terms, customs documents. | The sale itself does not necessarily require supplier registration. |
| Delivery with assembly | Place of installation, scope of service, status of the buyer. | Often local sales leading to registration. |
| Remote B2B service | Type of service and status of Norwegian customer. | Often reverse charge instead of seller registration. |
| Physical service in Norway | Place and nature of work. | Standard registration of a foreign supplier is possible. |
| B2C goods or services | VOEC terms, type of goods and shipping method. | VOEC or regular registration depending on model. |
What is the VAT registration process like in Norway?
Registering a foreign company usually requires first identifying the entity in the Brønnøysundregistrene and only then submitting an electronic VAT application to Skatteetaten.
Describe the transaction
Indicate the goods or service, place of provision, importer, warehouse, customer and the moment of crossing the threshold.
Register NUF
Submit the foreign company form and the relevant attachments to Brønnøysundregistrene.
Get an organization number
The nine-digit ID is a condition for proceeding to the VAT application.
Submit an MVA application
Use the electronic Skatteetaten solution and the "Value added tax" access package.
Complete the evidence
Answer the office's questions and provide contracts, invoices, logistics or investment documents.
Wait for entry
Don't calculate MVA before confirmation. After entry, update invoices, accounting, and access.
NUF and VAT application are two different channels
The first form identifies the foreign company in Norway. The second gives it VAT status.
NUF form - Brønnøysundregistrene
A new registration is submitted using the "Coordinated register notification – for Norwegian registered foreign business" form. Initial registration of a foreign company cannot be completed using the Altinn electronic form.
If the NUF is to be included in the Foretaksregisteret, the form with attachments can be submitted via the contact form. Applications for D-numbers for office holders must be submitted by post. Find out how to register a foreign company.
VAT application - Skatteetaten
Once you obtain your organization number, you submit an electronic application to Merverdiavgiftsregisteret. The system selects the registration type based on your responses.
To send, you need the "Value added tax" access package. For NUF, it is automatically assigned to, among others, the contact person, representative, or business manager. Certain Altinn roles are also temporarily active until December 31, 2026.
NUF does not always mean Foretaksregisteret
A foreign company conducting business in Norway is required to be entered in the Register of Entrepreneurs. An entity requiring a number for other reasons may, in certain circumstances, only access the Enhetsregisteret. See the obligation to enter NUF in the Register of Entrepreneurs.
Documents for VAT registration in Norway
The package should also confirm the company's existence, the authorized personnel, and the actual basis for VAT registration. The scope may vary depending on the model.
Documents for NUF registration
- a current document confirming the company's entry into the register in the country of origin;
- the articles of association or the articles of association and the statutes, if required for entry in the Foretaksregisteret;
- resolution of the competent authority on commencing business activity in Norway;
- details of the management board, director, contact person, representative, accountant or auditor, if roles are reported;
- declaration of acceptance of the position;
- proof of authorization of the signatory, if not stated in the register;
- documents for d-number when the ID is needed by the person performing the function.
Evidence of the basis for entry into the MVA
- invoices or statements of sales exceeding the threshold;
- signed contracts, orders or accepted offers;
- description of the goods or services and place of transaction;
- warehousing or fulfillment agreement;
- customs declarations and transport documents for import;
- information about buyers and invoicing methods;
- forecast and schedule for pre-registration;
- investment invoices and budget for large purchases before sale.
For the current form and explanations, please see the official NUF registration form and instructions.
How long does it take to register VAT in Norway?
There is no single guaranteed time for the entire procedure, because NUF and VAT entry are separate stages.
The NUF case enters into consideration
Brønnøysundregistrene states that the new registration should begin processing within ten business days of receiving the documents. This is not a guarantee of completion.
MVA Application with Questions
The response can be automatic within a few minutes, but if the office requires additional information, it may take up to three weeks.
Include both stages
Missing data, a D-number, inconsistent descriptions, or questions about the flow of goods can delay the entire process. Don't promise an MVA invoice before a decision has been made.
What does a Norwegian VAT number look like and how can I check it?
Norway does not issue a separate VAT number. Once entered, the number remains a nine-digit organizational number with the suffix MVA.
NO. 123 456 789 MVA
The NO code is useful in international documents. The nine-digit sequence alone, without the MVA, does not confirm VAT status.
In the public search engine Brønnøysundregistrene, search for a company by name or number and check the registers section. Merely being listed in the Enhetsregisteret or Foretaksregisteret does not constitute an active MVA.
Before deducting VAT, compare the name, nine-digit number, and invoice designation. You can check the status in the Norwegian business search engine.
Brønnøysundregistrene also explains how the organisation number works.
VAT representative and attorney in Norway
The authorized representative acts within the scope of the authorization granted. The formal VAT representative is part of the registration model and may be subject to liability arising from the regulations.
A company from Poland
Poland is on the official list of countries exempt from mandatory representation. However, companies can opt for voluntary support.
A company from Great Britain
The UK also benefits from an exception provided by the Skatteetaten.
Mandatory representative
The representative must have a place of residence or a registered business address in Norway. The mandatory model involves joint and several liability.
A power of attorney does not automatically create VAT representation
Before sending documents, determine who signs the NUF form, who has the access package, who can send the application, who receives office inquiries, and whether the service provider is an authorized representative or a formally registered representative.
What to check before your first MVA invoice?
The transaction that causes the threshold to be exceeded is subject to VAT in full, but the company cannot charge MVA until formal confirmation of registration has been received.
Check status
Confirm your entry in the Merverdiavgiftsregisteret public register.
Correct the document
If the threshold invoice was created earlier, issue a correction document without VAT and a new invoice with VAT.
Add MVA
Include the organizational number and the required company and representative details.
Select your rate
Only use 25%, 15%, 12% or 0% after analyzing a specific transaction.
Determine the first period
Assign sales to the period indicated in the decision and documents.
Keep track
Combine contract, invoice, logistics, clearance and registration basis.
The required data for business documents is described by Altinn in the information about the MVA marking on documents.
What happens after VAT registration in Norway?
This entry triggers invoicing, accounting, and reporting obligations. This article outlines the process handover point—declaration details remain in a separate guide.
Invoices and accounting
- add MVA to the number;
- set the right rates;
- configure sales, purchases, imports and reverse charges;
- prepare a threshold transaction adjustment.
Access and communication
- assign appropriate access packages;
- monitor enterprise mailbox;
- register an account for returns;
- establish responsibility for office questions.
Reporting
- set the first declaration period;
- also submit nil declarations;
- check purchases before registration;
- go to mva-melding guide.
Declarations after receiving the MVA number
Deadlines, forms, fields, import VAT, corrections and payment are described in a separate guide.
Removal from the VAT register does not automatically remove NUF
Lack of sales does not end your declaration obligation. You also submit zero declarations for formal deletion.
Before applying, check your latest invoices, customs declarations, adjustments, inventory and assets in Norway, VAT balance, latest declaration and invoice for refund.
Once deleted, you cannot issue invoices from MVA. The organizational number and NUF may still exist for other reasons, so analyze each deletion separately.
The most common mistakes when registering VAT in Norway
Most delays and corrections are due to incorrect transaction classification or inconsistent documents, not the form itself.
Assessment of obligation
- summing up each sale to Norway;
- counting only the calendar year;
- omitting the 0% rate in the threshold;
- reverse charge for any B2B service;
- VOEC for warehouse or B2B.
Application and documents
- too general a description of the activity;
- outdated registration document;
- no translation or consent for the function;
- lack of authorization of the signatory;
- no evidence of crossing the threshold.
After registration
- MVA used before decision;
- no threshold invoice correction;
- organisational number recognised for VAT purposes;
- omitted nil declarations;
- closing without settling inventories and imports.
VAT Registration in Norway 2026 - Six Decisions
Registration is correct when the transaction model, NUF, sales receipts and future settlements describe the same factual situation.
Transaction and Threshold
Establish local sales subject to MVA and monitor over NOK 50,000 in the next 12 months.
NUF and MVA register
Obtain an organisational number and then submit a separate VAT application with a complete set of evidence.
Invoice and obligations
Don't calculate MVA before confirmation. After entry, set up invoices, access, accounting, and declarations.
VAT Registration in Norway 2026 - Questions and Answers
The answers concern the usual registration of a foreign company and its relationship with the NUF, MVA and VOEC.
When a sale is made that is subject to Norwegian VAT and exceeds NOK 50,000 net in any consecutive 12-month period. First, you must determine the location of the transaction and whether the tax is not settled by the purchaser.
No. This is a rolling period of the next 12 months. Turnover must be monitored after each transaction.
No. VAT covers the entire transaction that causes the threshold to be exceeded.
No. The NUF identifies the foreign company and leads to obtaining an organizational number. Entry in the Merverdiavgiftsregisteret is a separate step.
This is a nine-digit organisational number with the MVA designation added, for example NO 123 456 789 MVA.
First, the NUF form is submitted to the Brønnøysundregistrene. After obtaining the organizational number, the VAT registration application is submitted electronically to the Skatteetaten solution with the appropriate access package.
This is a two-step process with no single guaranteed timeframe. The Brønnøysundregistrene indicates that the NUF case will be processed within ten business days. VAT registration depends on the completeness of the application and may require additional information.
There is no obligation to use a representative, as Poland is on the official list of exempt countries. However, a company may voluntarily choose a representative or attorney.
Not automatically. The authorized representative acts within the limits of the granted authorization. The formal representative is registered in the appropriate registration form and may be subject to statutory liability.
Yes, after meeting the pre-registration conditions, including large investments or a certain threshold being exceeded within three weeks of the start of sales.
Only for sales falling under this procedure. VOEC does not cover B2B sales, goods from a Norwegian warehouse, or the import of own stock for subsequent local sale.
Legal notice: This text is for informational purposes only and does not replace an individual tax assessment. When registering for VAT in Norway, you must verify the transaction location, the status of the buyer and importer, the threshold, the relevant NUF register, documents, system access, representative office rules, and the current requirements of the Skatteetaten and Brønnøysundregistrene.
