VAT is a sales tax calculated on all links in the sales chain. The state levies VAT on goods and services sold in Norway. Some services, such as health services and education, are exempt from VAT, however. You will find information about what is exempt from VAT in the Norwegian VAT Act.
The VAT rate is 25%, with the exception of food and beverages, for which it is 15% as well as passenger transport, accommodation (hotel, letting of rooms and cabins, etc.), cinema tickets and certain other services for which the VAT rate is 10 %.
VAT is calculated on the selling price for domestic sales and on the customs value for imported goods.
All links in the production and sales chain shall pay VAT on the sale/value with a deduction for the VAT they themselves paid on purchasing the goods (input VAT). In practice, this means that each link in the chain pays tax on the value added by that link.