Voluntary registration for VAT

Some enterprises that are normally not liable for VAT, can apply for voluntary registration in the VAT Register.

Who can register voluntarily?

The following businesses can be registered voluntarily in the VAT register:

  • lessor of buildings and facilities for VAT-registered business
  • landlords of agricultural property
  • developers of water and wastewater treatment plants
  • forest road associations
  • enterprises that provide sports facilities for use in activities liable for VAT.

Voluntary registration for VAT gives entitlement to deductions for input VAT on purchases made by the enterprise. Applications for voluntary registration are made on the Norwegian Tax Administration´s website.

Registration in the Value Added Tax Register

VAT Handbook on voluntary registration (Norwegian Tax Administration) (in Norwegian only)

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