Norway VAT Information: rates, registration number

Goods

This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Norway customers.

As of 1st April 2020, Norway will introduce a simplified VAT regime for sellers and intermediaries. Online marketplaces will be liable for VAT on cross-border sales of low-value goods to consumers in Norway. A simplified scheme, called VOEC (VAT on ecommerce) will be only for VAT, and only for goods with a value less than NOK 3,000

VAT Standard rate

25%

VAT Reduced rate

15%
Certain products and services are eligible for the special reduced rate, including foodstuffs.

12 %
Certain products and services are eligible for the special reduced rate, including food, passenger transport, accommodation, public broadcasting and entry to cinemas, sporting events, amusement parks and activity centres.

Thresholds

NOK 50,000 – distance sales threshold

NOK 0

If a seller uses a local warehouse (for example Amazon FBA)
If a seller sells excise goods, such as tobacco or alcohol

Deductible VAT

If goods or services were used to make taxable supplies in Norway, VAT in input invoices might be credited. Examples include:

VAT paid at custom clearance with your EORI number
VAT paid to Norwegian suppliers

Registration procedure

You can register either in the Norwegian VAT Register, or through the simplified scheme for low value goods. The simplified scheme (VOEC) has fewer administrative burdens than the VAT Register does. In both cases the company will be required to complete and submit the VAT registration forms on the website of Norwegian tax Administration.

After registering with VOEC the foreign company will need to charge VAT to the customer on the point of sale and mark the its consignments with a VOEC identification number and relevant information to ensure correct customs clearance.

Since VAT has already been charged on the goods, there will be no border collection of VAT for VOEC-goods.

Tax representative

Enterprises that do not have a place of business or domicile in Norway, must register with a representative. The representative must have his / her domicile or registered business address in Norway, and is jointly responsible for submitting the VAT report and paying due value added tax (joint and several liability).

The obligation to register by representative does not apply if you’re resident in one of the following EEA countries: Belgium, Denmark, Finland, France, Iceland, Norway, Luxembourg, Malta, The Netherlands, Poland, Portugal, Slovenia, Spain, Sweden, Germany, Czech Republic, Bulgaria, Estonia, Greece, Croatia, Cyprus, Latvia, Lithuania, Romania, Slovakia, Hungary and Austria.

VAT payment date

The deadline for VAT payments is 20 days after the end of the quarter.

Filing VAT returns

VAT must be reported and paid quarterly. The VOEC reporting period covers a calendar quarter, commencing on 1st January, 1st April, 1st July and 1st October. The deadline for the submission of reports is 20 days after the end of the quarter.

Companies can also keep track of deadlines at the Lovat portal.

Digital services

Effective since 1 July 2011. 

The Norwegian Tax authorities have established Value Added Tax on Electronic Services (VOES) Norway for registration and reporting for non-established suppliers offering electronic services (e-services), including electronic communication services, to private individuals and non-business customers (B2C) in Norway.

VAT Standard rate

25%

VAT Reduced rate

There is no reduced rate established.

VAT calculation peculiarity

VAT= Total revenue * 25/125

Threshold

Suppliers of e-services are obligated to register in either VOES Norway or the ordinary VAT register when the total value of deliveries to recipients in Norway exceeds NOK 50 000 during a period of 12 months.

E-services list

Are capable of delivery from a remote location
Are delivered over the internet or any other electronic network
Are impossible to deliver in the absence of information technology
And are of a nature which renders their supply essentially automated

All the requirements have to be fulfilled in order to be considered as e-services.

Registration procedure

The foreign supplier may use the simplified VOES scheme to report and pay VAT. The Norwegian VOES-scheme is an equivalent to the EU VAT MOSS scheme. The VOES scheme is an alternative to ordinary registration in the Norwegian VAT system.

VAT returns filling date

VAT must be declared quarterly, with a deadline for the submission of returns 20 days after the end of the period.

VAT payment date

VAT must be paid in Norwegian kroner quarterly, with a deadline for the payment 20 days after the end of the period.

Penalties

A supplier will be deleted from the simplified registration system when the enterprise ceases trading or when the conditions for using the simplified registration system are no longer met. A supplier will also be deleted if it repeatedly fails to fulfill its obligations pursuant to the Value Added Tax Act.

Deleted suppliers who still engage in activities that are liable for VAT are obliged to register in the Norwegian VAT.

Keeping records

You must keep a record of your bookkeeping for at least five years after the end of the accounting year.