VAT - specific information for foreign companies

Foreign enterprises that 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 or Sweden.

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.

How to register in the VAT Register

The VAT registration takes place via Norwegian Tax Administration┬┤s website.

The Norwegian Tax Administration - Registration in the Value Added Tax Register

Processing time varies - from completion within the day, up to a few weeks - depending on the course of the processing.

Conditions for registration in the VAT register (in Norwegian only)

You are not assigned a separate VAT number. To show that your enterprise is registered in the VAT Register, the enterprise's business documents are endorsed with the letters "MVA" (VAT) after the enterprise's organisation number.

Sale of goods to Norwegian consumers

Foreign enterprises exporting goods with a value of less than NOK 3000 to Norwegian consumers can do a simplified VAT registration with the Norwegian Tax Administration through the VOEC scheme (Value Added Tax on E-commerce). The foreign enterprise can then report Norwegian VAT on the sale, and the Norwegian customer do not have to deal with customs declarations and fees when receiving the goods.

When doing this simplified registration, the enterprise will be assigned an individual ID-number that is used in connection with reporting and paying Norwegian VAT. The enterprise is not required to register in neither the register of legal entities nor the VAT register. The VOCE registration can be done when making the first sale, as opposed to ordinary VAT registration where an enterprise has to reach a turnover of more than NOK 50,000 before registration.

If the supplier chooses not to register in VOEC, the Norwegian customer has to pay Norwegian VAT and customs clearance when receiving the goods. The VOEC scheme does not apply for - among other things - the sale of food items to Norway.

VAT On E-Commerce - VOEC

 

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:

VAT On E-Commerce - VOEC

 

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