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.


Duty to register

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.

The VAT Act (in Norwegian only)

Regulations pursuant to the VAT Act (in Norwegian only)

Norwegian representative for VAT

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.

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.

Who does not need a Norwegian representative for VAT?

Enterprises domiciled in United Kingdom or one of the following EEA states are exempt from the obligation to have a Norwegian representative for VAT:

Austria, Belgium, Bulgaria, Czech Republic, Denmark, Estonia, Finland, France,  Germany, Greece, Hungary, Ireland, Island, Italy, Croatia, Cyprus, 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.

If you come from one of the 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.

The VAT Act on 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 and remote delivered services to Norwegian consumers (VOEC)

Foreign businesses selling goods worth up to NOK 3,000 or selling remote delivered services (for example software or consultancy services supplied online) regardless of the value to Norwegian consumers, can do a simplified VAT registration with the Norwegian Tax Administration through the VOEC scheme (Value added tax on e-commerce).

When registering through the VOEC scheme, the foreign company should calculate and add VAT to the customer and pay this to the Tax Administration. Since VAT is already paid on the purchase, no VAT will be added when the VOEC goods are cleared through customs in Norway.

By doing the simplified VOEC registration, the enterprise will receive a VOEC id-number used to label the consignments of goods, and in connection with reporting and paying Norwegian VAT.

The enterprise should not register in the Register of Legal Entities in Norway, nor in the VAT register. The enterprise can register from the first sale, as opposed to the normal VAT registration which requires a turnover of NOK 50,000 before you can register.

The VOEC scheme does not apply for the sale of food products, tobacco and alcohol as well as other goods that are restricted or prohibited according to Norwegian law.

VAT On E-Commerce - VOEC

 

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