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Who is required to register VAT?

Companies which:

• sell goods directly to Norwegian consumers (registration is required when the annual sales value has exceeded NOK 50,000)
• deliver goods to Norway
• export goods from Norway
• provide services, eg consulting, organizes sports and entertainment events.

Non-resident enterprises may use the services of a fiscal agent who should live or operate in Norway. We provide services only to companies established in the UK & UE.

Tax declarations (MVA – Merverdiavgift) should be submitted bimonthly by:

• the 10th April – for January and February,
• the June 10th – for March and April,
• the August 31st – for May and June,
• the October 10th – for July and August,
• the December 10th – for September and October,
• the February 10th – for November and December.

Both input and output VAT are to be included in the declaration.

Companies entered in the VAT payers register should charge and pay fees on the sale of goods and services, as well as keep accounts in Norway in accordance with the local regulations (Accounting Act of 19 November 2004 No. 73, VAT Act).

Non-established suppliers and online marketplaces are liable to account for VAT on sale of low value goods to NO consumers. In that case, company can register either in the Norwegian VAT Register, or through the simplified scheme for low value goods (VOEC Scheme) which has fewer administrative burdens than the standard VAT registration. Please note that simplification is only possible if the goods have a value of less than NOK 3 000.