Norway VAT Guide (Merverdiavgift)

MVA Rates (2026)

• Standard rate — 25%: Applies to most goods and services, including electronics, clothing, furniture, professional services, construction, and general consumer products. This is the default rate for all taxable supplies not covered by a reduced rate.
• Reduced rate — 15%: Applies to foodstuffs (næringsmidler) — all food and non-alcoholic beverages intended for human consumption. Does not include alcohol, tobacco, prepared restaurant meals, or pet food (all at 25%). Raw ingredients and processed food alike qualify for 15%.
• Reduced rate — 12%: Applies to passenger transport (air, rail, bus, ferry, taxi), hotel accommodation (overnatting), admission to cultural events (cinema, theatre, concerts, museums, sporting events), and road tolls and ferries for passenger vehicles. Also applies to the electronic newspaper/e-books sector.
• Zero-rated/exempt: Healthcare services (by licensed professionals), education, financial services (banking, insurance, lending), sale/leasing of real estate (with some exceptions for new construction), lottery/gambling, and postal services by the universal provider. Exempt suppliers cannot deduct input VAT — this is a key distinction from zero-rating.

VAT Registration

• Registration threshold: Businesses whose taxable turnover exceeds NOK 50,000 in any 12-month period must register in the VAT Register (MVA-registeret). Registration is mandatory once the threshold is exceeded — there is no grace period. The threshold applies to all taxable supplies in mainland Norway.
• Voluntary registration: Businesses below the NOK 50,000 threshold may voluntarily register. This is beneficial if the business makes primarily zero-rated supplies (exports) or wants to reclaim input VAT on start-up costs. Once registered, the business must charge output VAT and file returns.
• Registration process: Applications are submitted via Altinn.no. Approval typically takes 2–6 weeks. The business receives an organisation number (org.nr.) and MVA registration number. Registration is effective from the date of application or the date the threshold was exceeded, whichever is appropriate.
• Group registration (MVA-gruppe): Closely related companies (e.g., parent-subsidiary) may apply for VAT group registration, treating the group as a single taxable person for VAT purposes. This eliminates VAT on intra-group supplies.

VOEC Scheme for Foreign E-Commerce

• VOEC (VAT on E-Commerce): A simplified VAT scheme for foreign sellers of low-value goods (under NOK 3,000 per item) to Norwegian consumers. The foreign seller registers under VOEC, charges Norwegian VAT at the appropriate rate (25%, 15%, or 12%), and files simplified quarterly returns via Altinn.
• Who must use VOEC: Foreign companies selling goods to Norwegian consumers (B2C) where:
  - The goods are valued at under NOK 3,000 per item (excl. shipping and VAT)
  - The seller is not established in Norway
  - The goods are shipped from abroad to the Norwegian consumer
  - The total sales to Norwegian consumers exceed NOK 50,000 per 12-month period
• Registration under VOEC: Register via Altinn with a simplified process — no need for a Norwegian legal entity or Norwegian VAT representative. The scheme covers import VAT collection — goods imported under VOEC are released without additional customs clearance or import VAT payment by the consumer.
• Non-VOEC imports: Goods over NOK 3,000 follow standard import procedures — the consumer pays import VAT at the border (25% on the CIF value plus customs duty). A customs broker is typically required.

VAT Returns and Compliance

• Filing frequency: Most businesses file every 2 months (terminvis oppgave). Large enterprises (turnover over NOK 50 million) may file monthly. Smaller businesses can apply for quarterly or annual filing. The return is due on the 10th day of the month following the period end.
• Input VAT deduction: Registered businesses can deduct input VAT on purchases used for taxable supplies. Input VAT on entertainment (except limited employee events), passenger cars (limited to 25% on certain cars), and exempt activities is not deductible. Partial exemption rules apply for mixed-use businesses.
• Filing via Altinn: VAT returns are submitted digitally through Altinn. The return shows output VAT (sales), input VAT (purchases), and the net amount payable or refundable. Payment is due on the filing deadline — late payment incurs a default interest (forsinkelsesrente) of approximately 8–12%.
• Reverse charge: Certain transactions apply reverse charge — the buyer accounts for VAT instead of the seller. This includes: construction services, cleaning services, employee leasing, and telecommunication services. Foreign sellers of services to Norwegian businesses also use reverse charge (the buyer self-assesses VAT).

For corporate income tax rules and fritaksmetoden, see our Corporate Tax Guide →. For personal tax and the skattekort system, see our Personal Tax Guide →.