When do you need a VAT registration in Norway?

In general, all supply of goods and services in Norway are subject to VAT with a few exemptions. Such exemptions may be medical services, educational services, financial services etc. However, in some cases these services may also be VAT liable.

If your business is selling goods or services to customers in Norway, both B2C and B2B, you will most likely have an obligation to register for VAT in Norway. You register for VAT when sales have exceeded NOK 50 000 during a 12-month period. Preregistrations are available upon application if the requirements are met.

To register for VAT in Norway your business must have a Norwegian business registration number which can only be received by registering a branch or a subsidiary in Norway.

Some foreign businesses may register for VAT under the simplified VOEC scheme which does not require a Norwegian business registration number. Read more here

When registered for VAT you must calculate VAT and report VAT on VAT reports to the tax authorities bi-monthly. You may also deduct Norwegian input VAT.