Who is required to register VAT?
- sell goods directly to Norwegian consumers (registration is required when the annual sales value has exceeded NOK 50,000.00)
- deliver goods to Norway,
- export goods from Norway,
- provide services, eg consulting, organizes sports and entertainment events.
To register your business in Norway, you must complete and send an online form available on Altinn.no or submit a paper version of Form BR-1018 to the appropriate tax office. Non-resident enterprises may use the services of a fiscal agent who should live or operate in Norway.
Tax declarations (MVA – Merverdiavgift) should be submitted bimonthly by e-mail using the Altinn.no portal by:
- the 10th April – for January and February,
- the June 10th – for March and April,
- the August 31st – for May and June,
- the October 10th – for July and August,
- the December 10th – for September and October,
- the February 10th – for November and December.
Both input and output VAT are to be included in the declaration.
Companies entered in the VAT payers register should charge and pay fees on the sale of goods and services, as well as keep accounts in Norway in accordance with the local regulations (Accounting Act of 19 November 2004 No. 73, VAT Act).
Distance selling threshold: EUR 35,000
Currently, VAT rates in Norway are:
- 25% – basic rate,
- 15% – reduced rate,
- 12% – low rate.
Services we provide in this country:
- VAT Registration
- VAT Settlements
- VAT Consulting