Norway operates a high VAT system with a 25% standard rate and reduced rates for food, transport, accommodation, and cultural services, applying equally to domestic and foreign businesses once turnover exceeds NOK 50,000. While outside the EU, Norway closely aligns with European VAT principles, enforces strong digital compliance (cash registers, SAF-T, postponed import VAT), and is moving toward mandatory e-invoicing and expanded digital reporting from 2028.
Norway: VAT Framework Overview
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Norway
Author: Ivana Picajkić
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Fiscal subject related
General information
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1470
Content accuracy validation date:
12.02.2026
Content accuracy validation time:
08:03h
Norway applies a standard VAT rate of 25%, one of the highest globally. Reduced rates apply to selected goods and services: 15% for food, water, and sewage services, and 12% for passenger transport, accommodation, restaurants, and cultural activities.
Businesses must register for VAT once taxable turnover exceeds NOK 50,000 (EUR 4,395) within a 12-month period. This threshold applies equally to Norwegian and foreign businesses. Registered businesses use a VAT number consisting of nine digits followed by “MVA”.
Although Norway is not an EU member, it closely aligns with European VAT principles through its participation in the EEA. VAT applies to most supplies of goods and services in mainland Norway, while certain territories (such as Svalbard) fall outside the VAT area.
Exports are generally zero-rated, while key sectors such as financial services, healthcare, education, insurance, and most real estate transactions are VAT-exempt. Norway has also historically granted VAT relief for electric vehicles, though this exemption is being phased out and is expected to end fully by 2027.
Foreign sellers of digital services and low-value goods to Norwegian consumers must comply with special schemes:
- VOES for electronic services, and
- VOEC for distance sales of goods valued at NOK 3,000 (EUR 264) or less.
Both schemes simplify VAT reporting and replace the former low-value import exemption.
VAT returns are usually filed every two months, with electronic filing via the government’s Altinn portal. Import VAT for registered businesses is handled through a postponed accounting system, improving cash flow by avoiding VAT payments at customs.
Norway strongly enforces VAT compliance through certified cash register requirements, digital audit trails, and mandatory SAF-T accounting files upon request. Penalties apply for late filing, underreporting, or use of non-compliant POS systems.
Looking ahead, Norway is moving further toward digital VAT administration, with proposals for mandatory e-invoicing from 2028 and expanded digital reporting aligned with EU developments such as VAT in the Digital Age (ViDA).
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