VAT Returns – Norway


VAT Name :

VAT Number Format :
123 456 789 MVA

VAT Information Offices :
Contact telephone number – 0047 22 07 70 00


RateTypeWhich goods or services
25%StandardAll other taxable goods and services
15%ReducedBeverages and foodstuffs
12%ReducedTransport services; Cultural and sports activities


  • Leasing and letting of immovable property including hotel accommodation (option to tax exists for letting of immovable property)
  • Banking, finance and insurance services
  • Healthcare and social services
  • Education, tutorial services and vocational training
  • Sporting activities
  • Charity activities
  • Public broadcasting
  • Cultural sector activities – admission fees to opera, ballet, etc.
  • Exhibitions, galleries and museums
  • Fees to concerts and sporting events, amusement parks, etc.
  • Certain activities in the public interest


Registration Threshold : NOK 50.000
(Fiscal representation – mandatory for non established businesses)


General :
– Overdue VAT payments subject to a penalty interest regime – set every 6 months
– Penalties may apply in cases of tax fraud, evasion, etc.


Standard Tax Period : Bi-monthly

Filing: 1 month and 10 days from reporting date