Norway VAT Registrations and Returns
In Norway, VAT numbers begin with the 'NO' prefix and must include 'MVA' (the Norwegian term for VAT). Everything you need to stay compliant with Norwegian tax obligations.
Norway VAT news
Is VAT registration required in Norway?
VAT registration in Norway is required once your sales to Norwegian consumers exceed NOK 50,000. Non-EU sellers can simplify compliance using the VOEC scheme.
Standard registration vs. the VOEC simplified scheme
Per Skatteetaten (the Norwegian Tax Administration), non-resident businesses generally have no minimum threshold for standard VAT registration, but a simplified low-value-goods scheme exists for foreign e-commerce sellers.
Standard registration has no threshold
Foreign businesses generally have no minimum threshold and must register from the first taxable Norwegian supply.
VOEC: a simplified scheme with its own threshold
Foreign sellers of low-value goods (under NOK 3,000 per item) and remote digital services to Norwegian consumers can use the simplified VOEC (VAT On E-Commerce) scheme, which carries its own NOK 50,000 registration threshold (voluntary registration is allowed below it).
VOEC sellers can't deduct input VAT
Registering under VOEC means collecting and remitting Norwegian VAT (usually 25%) at checkout, but VOEC-registered suppliers are not entitled to deduct input VAT, unlike standard registration.
Non-EU/EEA businesses need a representative
EU/EEA-established businesses can register directly with Skatteetaten and manage their own filings. Businesses outside the EU/EEA must appoint a Norway-established fiscal representative, who typically shares liability for the business's Norwegian VAT obligations.
Source: Skatteetaten (Norwegian Tax Administration), guidance on standard VAT registration and the VOEC simplified scheme for foreign e-commerce sellers.
My B2C business is based outside the EU
For non-Norwegian businesses selling to consumers, VAT obligations depend on whether your goods are held in Norway and whether you use the VOEC scheme.
Selling goods on your website
Running your own online store brings additional VAT responsibilities. If you hold stock in Norway, you must register for VAT there. When selling goods stored in another country to customers in Norway, you have two pathways to compliance.
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Importing goods to Norway
If products are shipped from outside your home country at time of purchase, you have three compliant methods:
Get registered for VAT, fast
Ready to start selling to Norway customers? Begin your VAT registration today, and we can secure your VAT number in as little as three working days.
Selling goods on a marketplace
Platforms like Amazon and eBay may collect Norwegian VAT on qualifying B2C sales under VOEC rules. Marketplaces handle VAT when:
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in Norway while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling digital services and digital goods to Norway
Digital services sold to Norwegian consumers — such as eBooks, streaming, and online courses — are subject to Norwegian VAT from the first sale. No threshold applies to digital services for non-resident sellers.
To sell digital services to Norway customers, you can choose one of two registration routes depending on how your service is delivered.
My B2C business is based in the EU
Assuming you are not established in Norway, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required — but Norway itself is outside the EU, so sales into Norway are governed by the rules above rather than the EU OSS scheme.
Stock in Norway
Holding inventory in Norway creates a VAT obligation. You must register there directly — the EU One Stop Shop (OSS) scheme does not cover Norway.
Stock elsewhere in the EU
Each EU country where you store goods or have customers may trigger its own VAT requirement, handled via OSS. Norway is separate and always requires its own registration or VOEC enrollment.
Stock outside Norway and the EU
For goods delivered from outside Norway, choose among: standard VAT registration in Norway, the VOEC scheme (for qualifying low-value goods), or a fiscal representative arrangement.
Feeling confused? Take the EU VAT quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
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VAT on sales to Norwegian businesses
When selling B2B in Norway, your customer can self-assess VAT via reverse charge if they are VAT-registered. However, if you hold stock in Norway, your own registration may still be required.
Based outside the country, selling B2B
If your Norway customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, cross-border B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Norway invoicing and reporting requirements.
欧洲及英国增值税专家一对一沟通
