VAT in Norway (VAT) – registration, rates and sales to the Norwegian market

If you are selling to Norway, you need to deal with Norwegian VAT (MVA)—and usually register your business. Here is an overview: the rates, the NOK 50,000 registration threshold, and when to choose VOEC, NUF, or AS. TIMEVAT handles registration and reporting for you to ensure everything is correct from the start—whether you sell B2B or B2C, or operate as a contractor in Norway.

Do you need to register for VAT in Norway?

Norwegian VAT (MVA) – rates and key figures

Conditions	Detail
Standard rate (VAT)	25 %
Reduced rate – food products	15 %
Low rate – transport, hotel, culture	12 %
Registration threshold	NOK 50,000 per 12 months.
VAT number designation	MVA (organisasjonsnummer + MVA)
Corporate tax	22 %
VOEC threshold (B2C, low-value goods)	≤ NOK 3,000 per item

Three ways to enter the Norwegian market: VOEC, NUF, or AS

Én af de vigtigste beslutninger er, hvilken registreringsform du vælger. De tre muligheder løser forskellige behov – og stiller forskellige krav:

We thoroughly review the pros and cons and recommend the solution that suits your needs. Read more about VOEC NORWAY and NUF Norway.

E-commerce and webshop for Norway

As of April 1, 2020, VAT must be charged from the very first krone on sales to Norwegian consumers. Consequently, all e-commerce businesses are required to register and collect Norwegian VAT. Your webshop has several registration options—VOEC, NUF, or AS—and it is important to address the Norwegian domain, optimize the returns process, and select appropriate payment methods (such as Vipps).

The Norwegian tax authorities conduct checks to ensure that VAT is correctly applied to all packages from online shops and marketplaces. Failure to do so can result in the platforms facing charges and fines. With TIMEVAT, you avoid unnecessary costs and can confidently grow your Norwegian business.

Construction and civil engineering / contracting in Norway

Have you secured a construction project in Norway and find yourself overwhelmed by Norwegian registration and reporting requirements—or facing challenges regarding HSE cards and employee taxation? TIMEVAT has years of experience in the construction and civil engineering sector and works closely with Dansk Byggeri.

As a general rule, companies with projects in Norway must register, ensure that both Danish and foreign employees are correctly registered, and submit ongoing reports regarding the project and personnel. Outsource registration and reporting to us—this ensures you stay on top of your Norwegian obligations and have someone "in the office" looking after your interests. Read more about byggeri i udlandet.

B2B and imports to Norway

Do you need to deliver on Norwegian terms (DDP)? Do you want to import directly into Norway and deliver to your Norwegian customers, consider a Norwegian warehouse, or hire a Norwegian salesperson? These are often the needs that prompt Danish B2B companies to register in Norway—either with a VAT number or as a Norwegian AS.

We are your dedicated partner across the board: setting up ERP systems (finance and logistics), bookkeeping and VAT regulations, customs warehousing, import cost reduction, customs clearance, valuation, corporate and personal taxation, and transfer pricing—should you be considering a Norwegian limited company.

VAT refund in Norway

If your company has incurred expenses in Norway, you can reclaim the VAT paid. Refunds are available for expenses such as trade fairs, conferences, hotels, diesel/petrol*, taxis, and purchases of goods and services.

*Reimbursement for diesel/petrol applies only to Category 2 vans and above. If the company name and address do not appear on all receipts (excluding taxi fares and transport costs under NOK 1,000), a copy of the bank statement or travel expense claim must be submitted. Remotely supplied services are not eligible.

Here is how TIMEVAT helps you in Norway

We handle your entire Norwegian administration—from initial registration to ongoing operations. With our own office in Oslo, we are close to the Norwegian Tax Administration and local procedures, and we have years of experience successfully helping Danish companies enter the Norwegian market, whether in e-commerce, contracting, or B2B.

Specifically, we help you to:

• Registration: We select and set up the right solution – VOEC, NUF, or AS – and arrange for a Norwegian organization number and VAT registration.
• Filing and Compliance: We handle ongoing VAT reporting and accounting obligations on time.
• Wages and employees: We handle HSE cards, A-melding reports, and the registration of your employees in Norway.
• VAT Refund: We reclaim the VAT paid on your Norwegian expenses.
• Customs, imports, and logistics: We provide advice on customs clearance, customs warehousing, return solutions, and DDP delivery.

We act as your representative in Norway, looking after your interests with the authorities and safeguarding your business as if it were our own—helping you avoid fines, delays, and unnecessary costs.

Frequently asked questions about VAT in Norway