Norway VAT profile
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Norway VAT Profile
| Standard VAT Rate | 25% |
| Reduced VAT Rate | 12%, 15% |
| EU VAT Number | 123456789MVA |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | SME Thresholds (Resident Businesses) - NOK 50,000 Non resident - NOK 50,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies with the exception of some countries for example UK |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Bi-Monthly: This is a standard filling frequency - Quarterly: If the turnover is less than NOK 1 million Filing and Payment Deadline - Bi-Monthly filing: 10th of the second month following the reporting period - Annual filing: 10th March following the reporting year |
| Annual VAT Returns | Not applicable |
| Intrastat | Not applicable |
| EC Sales List | Not applicable |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Norway
Latest tax technology news and blog posts
Norway – Mandatory E-Invoicing and Digital Bookkeeping
In order to simplify tax reporting and reduce fraud, Norway plans to align with the EU standards and introduce mandatory e-invoicing and digital bookkeeping. The Norwegian Tax […]