Norway — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|25%||15%, 10%, 0%||Krone (NOK)|
Norway's general VAT rate is 25%, with other rates including 15%, 10% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.skatteetaten.no) in Oslo.
Visitors to Norway can qualify for a VAT refund on all purchases made for export - learn more about Norway VAT refunds here.
Norway has special reduced VAT rates on the following:
15% reduced VAT rate on: foodstuffs and beverages
11.11% reduced VAT rate on: supply of fish
10% reduced VAT rate on: certain cultural and sporting activities.
Norway is a member of the European Free Trade Association (EFTA) trading bloc, which may affect international VAT collection and regulations.
Norway's consumption tax is called the Value-added tax (VAT), locally known as Merverdiavgift, which was introduced in January 1970.
Norway VAT rates for 2018
- 10% and 15%
- Zero-rated (or exempt with credit) and exempt without credit
Norway VAT number format
Businesses in Norway that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is 123 456 789 MVA.
Norway VAT return periods
Businesses in Norway that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Oslo. Norway's VAT return periods are:
Bimonthly (with the possibility for shorter periods)
Annual (for farmers and fishermen; optional for other businesses if taxable turnover does not exceed NOK1 million)
Norway Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Norway are required to start collecting and remitting tax.
- NOK50,000 (NOK140,000 for some charitable and nonprofit organizations)
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Norway are required to collect taxes from the consumer.
Norway VAT Refunds
Norway has a VAT refund program that allows tourists and others to receive a refund of any Norway VAT paid on goods purchased in Norway that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €290.00 Euros (which would yield a VAT refund of about €72.5). SalesTaxHandbook has detailed information about Norway's VAT refund program:Learn More About Norway VAT Refunds
Norway Tax Sources & Citations
- EN: Norway Value Added Tax
- RU: НДС Норвегия
- CN: 挪威 增值税
- Norway Ministry of Finance (http://www.skatteetaten.no)
- Ernst & Young global VAT tax study, Norway (updated 2018)
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