VAT Atlas · entry № 28 · current as of April 2026
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Kingdom of
Norway
EEA member · Norwegian krone · code NOStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Norway.
Standard rate
25%
Reduced 15% food, non-alcoholic beverages, water supply, wastewater
Reduced 12% travel, transport, cinema, accommodation
Zero-rated 0% exports, newspapers, books, electric vehicles
Threshold 50 000 NOK ~€4,300
Filing Bimonthly
§ Invoicing rules what you need to know
Tax authority Skatteetaten (Norwegian Tax Administration)
Invoice language Norwegian
Reverse charge Reverse charge applies to cross-border services from abroad and to imported services. Norway follows EEA rules similar to EU reverse charge for B2B services.
Digital services B2C digital services to Norwegian consumers are taxed at 25%. Non-resident providers must register via VOEC (VAT on E-Commerce) scheme for sales below NOK 3,000.
Penalties Late MVA filing incurs a forced estimate of tax due plus a penalty fee. Late payment triggers interest at the official delay rate (currently around 10.75% per annum).
Invoice requirements
- Sequential invoice numbering required
- Seller’s organization number with MVA suffix must be shown
- Invoice must include date of supply and description of goods/services
- Net amount, MVA rate, and MVA amount must be separately stated
- Invoices must be stored for 5 years
Frequently Asked Questions
What is the standard VAT rate in Norway?
The standard VAT rate in Norway is 25%.
What are the reduced VAT rates in Norway?
15% (Reduced): applies to food, non-alcoholic beverages, water supply, wastewater. 12% (Reduced): applies to travel, transport, cinema, accommodation.
What is the VAT registration threshold in Norway?
The VAT registration threshold in Norway is 50 000 NOK. ~€4,300
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