Foreign companies making taxable supplies in Norway are generally required to register for Norwegian VAT once taxable turnover exceeds NOK 50,000 within a 12-month period. We handle the registration process, act as your VAT representative, and ensure your VAT reporting complies with Norwegian legislation.
From your first registration to full legal compliance, we guide foreign companies through every required step to operate professionally and confidently in Norway.
We take care of
We take care of your Norwegian VAT obligations from start to finish. This includes VAT registration, ongoing VAT reporting and guidance on reclaiming eligible input VAT, helping your business stay compliant with Norwegian legislation.
VAT registration threshold
50,000NOK
Once your turnover in Norway exceeds this amount within 12 months, VAT registration is mandatory.
Once your company’s taxable turnover in Norway exceeds NOK 50,000 within a 12-month period, VAT registration is generally required. We help determine when the threshold is reached and ensure your business is registered on time and remains compliant with Norwegian VAT legislation.
Norwegian VAT rates
General VAT rate
Applies to most goods and services.
25%
Reduced VAT rate
Applies to food and beverages.
15%
Low VAT rate
Applies to passenger transport, cinema tickets, accommodation and certain cultural services.
12%
Norway applies different VAT rates depending on the type of goods or services supplied. We help ensure that your invoices use the correct VAT rate and that your VAT returns are prepared and filed accurately in accordance with Norwegian VAT legislation.
Foreign companies are generally required to register for Norwegian VAT once taxable turnover in Norway exceeds NOK 50,000 within a 12-month period. This requirement applies regardless of whether the work is carried out by your own employees or subcontractors.
We handle the VAT registration process and ensure your business remains compliant with Norwegian VAT legislation.
A VAT representative is a Norwegian-based representative that acts on behalf of a foreign company in VAT matters. Foreign companies without a fixed place of business in Norway may be required to appoint a VAT representative, depending on where the company is established.
We can act as your VAT representative, handling VAT registration, VAT returns and communication with the Norwegian tax authorities.
Not always. Foreign companies established in certain countries may register in the Norwegian VAT Register without appointing a VAT representative. Whether this applies depends on where your company is established and whether Norway has an agreement with that country.
We assess whether your company needs a VAT representative and recommend the most efficient VAT registration approach — with or without representation.
We usually recommend acting as VAT representative for our clients, even where representation is not strictly required. This allows us to manage your VAT matters efficiently on your behalf and maintain direct communication with the Norwegian tax authorities.
By acting as your VAT representative, we can provide a smoother process, faster handling and more efficient follow-up of your Norwegian VAT obligations.
Norwegian VAT returns are generally filed every two months, with six reporting periods each year. Each return reports your taxable sales, purchases and deductible input VAT for the relevant period. Companies with low annual turnover may, subject to approval by the Norwegian tax authorities, apply to submit a single annual VAT return instead of bi-monthly reporting. We can assess whether your company qualifies, assist with the application process and handle your ongoing VAT reporting.
We prepare and submit your VAT returns on your behalf, helping ensure accurate reporting, timely filing and compliance with Norwegian VAT legislation.
In most cases, yes. Once your company is registered for VAT in Norway, you may generally deduct input VAT on purchases related to your taxable business activities, provided the conditions under Norwegian VAT legislation are met. Deductible expenses may include materials, equipment, accommodation and other business-related costs connected to your activities in Norway. We help identify eligible VAT deductions and ensure they are claimed correctly in your VAT returns, helping your business remain compliant with Norwegian VAT legislation.
"Access Norway consulting is a company we can rely on. Their advice and engagement made our business stay in Norway significantly easier."
We received outstanding support in managing all the administrative duties needed for our company to enter the Norwegian market. Everything ran smooth from the start until the end."
"Access Norway consulting have good knowledge of the different processes and typical differences between working in other countries and working in Norway. We highly recommend working with them."
Questions about Norwegian VAT? Get in
touch and we’ll help you out.
The standard VAT rate in Norway is 25%. A reduced rate of 15% applies to food and beverages, while a lower rate of 12% applies to passenger transport, cinema tickets, accommodation and certain cultural services. Most foreign companies providing construction or general services in Norway will use the standard 25% VAT rate. We help determine the correct VAT rate for your supplies and ensure your invoices and VAT returns are handled in accordance with Norwegian VAT legislation.
VAT registration in Norway usually takes 2–4 weeks after the application has been submitted, depending on the documentation provided and the current processing time at the Norwegian tax authorities. Your company must normally have a Norwegian organisation number before applying for VAT registration. We prepare the required documentation upfront to help ensure an efficient process and avoid unnecessary delays.
It depends on where your company is established. Norway is not an EU member, so EU VAT rules do not apply in the same way. Companies from certain countries may register directly in the Norwegian VAT Register without appointing a VAT representative, while others are required to appoint one. Even where VAT representation is not mandatory, we usually recommend that we act as your VAT representative. This allows us to manage your VAT matters efficiently on your behalf, maintain direct communication with the Norwegian tax authorities and help avoid unnecessary delays.
If your company is required to register for VAT in Norway but fails to do so, this may result in backdated VAT assessments, penalties and interest charges from the Norwegian Tax Administration.
Failure to register when VAT registration is mandatory may also create practical issues, including problems ordering HSE cards for employees and delays in accessing construction sites or starting work in Norway.
We help determine whether your company is required to register, prepare the necessary documentation and handle the VAT registration process on your behalf.
In most cases, yes. Once your company is registered for VAT in Norway, you may generally deduct input VAT on purchases related to your taxable business activities, provided the conditions under Norwegian VAT legislation are met.
Eligible purchases may include materials, equipment, tools, professional services and other business-related expenses connected to your activities in Norway.
We assess your eligible input VAT, prepare your VAT returns and ensure VAT deductions are claimed correctly in accordance with Norwegian VAT legislation.
Yes. As your VAT representative, we can prepare and submit your Norwegian VAT returns on your behalf. We also handle communication with the Norwegian Tax Administration regarding your VAT matters. This means you do not need to navigate the Norwegian VAT system yourself. We manage the practical process, help ensure accurate and timely reporting, and keep your business compliant with Norwegian VAT legislation. Book a free consultation to get started.
Have a question about HSE cards, wage compliance, company setup, or payroll requirements? Send us a message and our team will get back to you shortly.
