Norway has one of the highest value-added tax (VAT) rates in Europe, and it goes into effect sooner than many businesses expect. It’s necessary for companies that sell goods or services into Norway to understand the Norway VAT rate, registration threshold, and refund process.

Below, you’ll learn how VAT in Norway works in practice, which VAT rates apply to different goods and services, and how businesses can stay compliant.

What’s in this article?

• What is the Norway VAT rate?
  
• What is a Norway VAT number and when do you need one?
  
• Who needs to register for VAT in Norway?
  
• What are the different VAT categories in Norway?
  
• How does VAT compliance work in Norway?
  
• How do VAT refunds work in Norway?
  
• How Stripe Tax can help
  

What is the Norway VAT rate?

Norway’s standard VAT rate is 25%. That rate applies to most goods and services sold in the country and is one of the highest in Europe.

VAT is referred to in Norwegian as merverdiavgift (MVA). It’s supervised by the Norwegian Tax Administration.

What is a Norway VAT number and when do you need one?

A Norway VAT number signifies that your business is part of the Norwegian VAT system, and you cannot legally charge VAT in Norway without it. Norwegian companies receive a VAT number when they’re entered into the VAT Register, and foreign businesses receive one after they complete VAT registration. Once a business has a VAT number, it must appear on invoices, credit notes, and other tax documents going forward.

Who needs to register for VAT in Norway?

Both Norwegian and foreign businesses can incur VAT registration obligations, and the threshold is lower than what many companies expect. Every business must register for VAT once its taxable turnover in Norway exceeds 50,000 Norwegian kroner (NOK) within a 12-month period on a rolling basis. Businesses below the threshold can choose to register voluntarily, often to reclaim VAT on startup or operating costs. Once a company is registered, all of the standard VAT obligations apply, regardless of turnover.

Domestic companies register through the VAT Register once they exceed the threshold. Registration allows them to charge VAT on sales and reclaim VAT on eligible business expenses.

Non-Norwegian companies must also register once taxable sales to Norwegian customers exceed 50,000 NOK in a 12-month period. This often affects businesses that sell goods or digital services directly to Norwegian customers. Companies based outside the European Economic Area are required to appoint a Norwegian VAT representative when they register. The representative shares responsibility for filings and payments and acts as the local point of contact with the tax authorities.

Foreign businesses that sell low-value goods (under 3,000 NOK) or digital services to Norwegian customers can use the simplified VAT on E-Commerce (VOEC) scheme. VOEC allows VAT collection without full VAT registration, but it applies only to specific B2C sales and doesn’t replace standard registration once activities broaden.

Cross-border B2B service providers should note that, under the reverse charge mechanism, the Norwegian customer accounts for VAT, not the seller. These sales generally don’t count towards the VAT registration threshold, but they still need to be reported correctly.

What are the different VAT categories in Norway?

Norway’s VAT rates vary depending on which goods and services are being sold and to whom. Here are the major VAT rate categories.

25% standard rate

The default VAT rate in Norway is applied to most goods and services, including consumer goods, professional and digital services, restaurant meals, alcohol, and tobacco. The standard VAT rate is assumed unless a reduced or zero rate clearly applies.

15% reduced rate for food and utilities

A 15% VAT rate applies to food and nonalcoholic beverages sold for off-premise consumption, such as groceries purchased in stores. Water supply and sewage services are also taxed at 15% as of 2025.

12% reduced rate for transport, accommodation, and culture

A 12% VAT rate is applied to passenger transport and selected travel and cultural services, including domestic flights, buses, trains, ferries, hotels, short-term accommodations, cinemas, museums, amusement parks, and admission to cultural or sporting events.

11.11% special rate for wild-caught fish

An 11.11% sector-specific rate, which primarily affects fisheries and raw seafood supply chains, is applied to sales of wild-caught fish and certain marine resources.

Zero-rated sales

A 0% VAT rate applies to exports of goods and services sold outside Norway, as well as newspapers, books, and used cars. Electric vehicles are also zero-rated up to a defined price threshold.

VAT-exempt goods and services

Certain sectors such as healthcare, education, financial services, and residential real estate rental fall outside the VAT system entirely. These supplies don’t charge VAT, and businesses in these sectors generally cannot reclaim VAT on related costs.

How does VAT compliance work in Norway?

After you’re registered for VAT in Norway, issuing invoices and filing reports are tightly enforced and done online. Watch for the following:

• Charging VAT correctly: VAT must be charged on all taxable sales at the correct rate and clearly shown on invoices or receipts. If a sale falls under the reverse charge mechanism, the invoice must explicitly state that VAT is accounted for by the customer.

• VAT return frequency: VAT-registered businesses in Norway typically file VAT returns every other month, for six reporting periods per year. Smaller businesses with annual turnovers under 1 million NOK can apply to file once a year instead.

• Filing deadlines: Each VAT return is due 1 month and 10 days after the end of the reporting period. Missing the deadline can trigger penalties and interest, even if no VAT is ultimately owed.

• VAT payments and refunds: Any VAT owed must be paid by the filing deadline using the Norwegian Tax Administration’s system. If input VAT exceeds output VAT, the excess is refunded, usually within a few weeks of the deadline.

• Electronic filing requirement: VAT returns must be submitted electronically through Norway’s Altinn portal or via compatible accounting software. Paper filing is generally not accepted, except in approved circumstances.

• Recordkeeping: Businesses are typically required to retain invoices, receipts, and supporting documentation for at least five years. Invoices must include the seller’s VAT number, applicable VAT rate, and VAT amount.

• Audit and reporting expectations: Norway has expanded its use of digital reporting and standardized data formats. Businesses should ensure that VAT data can be cross-checked against transaction-level records.

How do VAT refunds work in Norway?

How Norway’s VAT refund system works depends on whether you’re registered for VAT locally or operating from abroad. Here are the specifics on how Norwegian VAT refunds work.

Refunds for VAT-registered businesses

If the VAT you pay on business expenses is higher than the VAT you collect from customers in a reporting period, the difference is refundable. Refunds are claimed directly through the regular VAT return. Once the return is filed, approved refunds are typically paid out within a few weeks after the filing deadline.

Only VAT tied to taxable business activity can be reclaimed, and it must be supported by valid invoices that meet Norwegian requirements. VAT related to exempt activities generally isn’t refundable.

Refunds for foreign businesses

Companies that aren’t registered for VAT in Norway and have no taxable sales there can still reclaim Norwegian VAT paid on business expenses (e.g., hotel stays, event fees, professional services) through Norway’s VAT refund scheme.

The business must be established outside Norway, must not have been required to register for VAT during the period, and must submit a formal refund application with supporting invoices and a certificate of business status from its home country. Refund applications for foreign businesses must be submitted by September 30 of the following year, and some costs (e.g., restaurant meals, alcohol, passenger cars) are excluded from refunds.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and goods and services tax (GST) on both physical and digital goods and services—in all US states and in more than 100 countries.

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Stripe Tax can help you:

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• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

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