VAT - specific information for foreign companies

Foreign enterprises which carry out assignments in Norway must comply with the Norwegian VAT rules in the same way as Norwegian enterprises. This means that if you carry out an assignment where the turnover in Norway exceeds NOK 50,000 over a 12-month period, you must register the enterprise in the VAT Register.


You must register in the VAT Register regardless of the duration of the assignment. For example, if you are in Norway for two days and carry out an assignment with a value of in excess of NOK 50,000, your enterprise must  register in the VAT Register.

In order to register your enterprise in the VAT Register, you must register it in the Register of Legal Entities and, in applicable, the Register of Business Enterprises either first or at the same time.

Merverdiavgiftsloven (in Norwegian only)

Forskrift til merverdiavgiftsloven (in Norwegian only)

 

If you need to register as a foreign company in Norway and do not have a fixed place of business in the country, you must be registered with a Norwegian VAT representative. You must do this when you register your enterprise in the Register of Legal Entities or the Register of Business Enterprises. However, there are exceptions for enterprises domiciled in the EEA countries:

Austria, Belgium, Bulgaria, Czech Republic, Denmark, Estonia, Finland, France,  Germany, Greece, Hungary, Ireland, Island, Italy, Croatia, Cypros, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden or United Kingdom.

Enterprises from these countries can thus be registered in the VAT Register without a VAT representative.

Both you and your representative are responsible for ensuring compliance with the relevant bookkeeping rules. In addition, your sales documents must also state the name and address of the representative. Both you and your representative must retain copies of sales documents.

If you come from one of the EEA countries referred to above, you can decide whether or not you wish to use a representative. If you choose to use a representative, the representative is not under joint and several liability for payment of VAT.

Sale of electronic services to Norwegian consumers

As an alternative to ordinary registration, foreign enterprises selling electronic services to Norwegian private customers (consumers) can carry out a simplified VAT registration with the tax office and add Norwegian VAT. The condition for such registration is that the enterprise's sales exceed NOK 50,000 over a 12-month period.

The enterprise must report and pay VAT to the tax office quarterly. Enterprises must register at:

VOES (vat on electronic services) - Forenklet registreringsordning for tilbydere som leverer elektroniske tjenester fra utlandet

 

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