VAT Registration in Norway: Threshold, Rules and How to Apply (2026)

When must you register for VAT in Norway?

For enterprises and most organisations, you must register when your sales of goods and services that are subject to VAT exceed NOK 50,000, excluding VAT, within a period of 12 months. The rule refers to a 12-month period, not a calendar year. Charitable and non-profit organisations have a limit of NOK 140,000. ^{1, 2}

The limit concerns sales, not profit, so do not subtract your costs when checking it. Sales that are exempt from VAT do not count towards it. ²

Example: your VAT-liable sales total NOK 46,000. A further sale of NOK 8,000 takes the total to NOK 54,000 within 12 months, so you must register. Skatteetaten’s guidance is that, once you are registered, you invoice VAT on the sale that took you over the limit and add VAT to your sales from then on. ^{1, 2}

Register in time: if you register too late, interest accrues on the VAT you should have paid in earlier periods, and you may have to submit earlier VAT returns. ¹

What does VAT mean for your business?

Output VAT is the tax you charge on your sales. Input VAT is the tax you pay on business purchases. A registered business can deduct input VAT on purchases used in its VAT-liable activity. ²

For example, if you collect NOK 10,000 in output VAT and have NOK 3,000 in deductible input VAT for the same reporting period, the difference of NOK 7,000 is payable. This simplified example assumes all the input VAT qualifies for deduction.

Keep VAT money separate in your planning: collecting it increases your bank balance, but it is not business income.

To add VAT to a price or find the VAT inside a total, you can use the VAT Calculator. It only does the arithmetic: it does not tell you whether you must register.

How to apply for VAT registration

1. Make sure your enterprise is registered in the Central Coordinating Register for Legal Entities (Enhetsregisteret), run by the Brønnøysund Register Centre. That is where it gets its organisation number. ^{1, 8}
2. Open Skatteetaten’s service “Register in the Value Added Tax Register” from the page in source 1.
3. Sign in and check that you have the right role or access in Altinn to submit the application. Auditors and accountants can fill in an application but cannot submit it. From 1 January 2027, Altinn II roles are removed and you need the correct access package. ¹
4. Answer the registration questions and provide any evidence requested.
5. Wait for approval before issuing invoices with VAT. ¹

Skatteetaten says the reply arrives in the enterprise’s Altinn inbox and usually takes only a few minutes, but it can take up to three weeks if more information is needed. ¹

What happens to the invoice that crosses the threshold?

After registration, you issue an invoice with VAT for the sale that pushed your sales over the limit. If you had already invoiced that sale without VAT, Skatteetaten says to issue a credit note without VAT and a new invoice with VAT. ¹

In the example above, if the NOK 8,000 sale is the price excluding VAT and the 25% rate applies, the VAT is NOK 2,000 and the invoice total is NOK 10,000. Whether you can add VAT to a price you have already agreed depends on what you agreed with the customer, so make clear in quotes whether prices include VAT.

VAT rates in Norway

Registration does not mean every sale uses the same rate. The main rates are: ^{2, 5}

Other special rules apply to some goods and services, so check the classification of your product or service before choosing a rate. Rates for other countries are in our European VAT Rates table.

Exempt sales and zero-rated sales are different

Some activities are exempt from VAT, for example health services, teaching, financial services, and the sale and letting of real property. There are exceptions within these groups: letting hotel rooms or holiday homes commercially, and leasing parking spaces or storage units, can still be subject to VAT. If you only have exempt activities, you should not be registered, should not charge VAT, and cannot deduct VAT on your purchases. ³

Zero-rated sales are different: they are still covered by the VAT Act, even though the rate charged is zero. Exports are one example. Such sales entitle you to register and to deduct input VAT. If you have both VAT-liable and exempt activities, input VAT on shared purchases must be divided proportionately between them. ²

Foreign businesses

The same NOK 50,000 limit over a 12-month period applies to foreign businesses that sell VAT-liable goods or services in Norway. ^{6, 7}

• A business without a place of business or domicile in Norway must normally register through a Norwegian VAT representative, who is jointly responsible for reporting and paying the VAT. Businesses resident in the United Kingdom or in listed EEA countries are exempt from this requirement and may register without a representative. ^{1, 6}
• Foreign businesses that need a Norwegian organisation number register as a Norwegian registered foreign business (NUF) with the Brønnøysund Register Centre. ⁷
• Foreign sellers of low-value goods (up to NOK 3,000) or remote services to Norwegian consumers can use the simplified VOEC scheme instead of ordinary registration. Some goods, such as food, alcohol and tobacco, are excluded. ⁶

Cross-border rules have more detail than this summary, so check the official pages for your situation.

What should VAT invoices show?

Once registered, put the letters MVA after your organisation number. According to Altinn, an invoice must also show: ⁴

• the date of the sale;
• the seller’s name and organisation number;
• the buyer’s name and address or organisation number;
• a clear description of the product or service, and the time and place of delivery;
• the price, with VAT specified in NOK, and the total price;
• the payment deadline.

Invoice numbers must not be possible to manipulate: use an invoicing program that assigns numbers automatically, or pre-numbered invoice forms from a printer. ⁴ For other invoicing tips, see Invoicing Clients as a Freelancer in Norway.

Can you reclaim VAT on earlier purchases?

You can claim VAT deductions on purchases made up to three years before you registered. Conditions apply: the goods must be used in your VAT-liable activity and must not have been sold without VAT, so this is not a refund of every start-up expense. You claim it in the VAT return for the period in which you are registered. You do not send the documentation with the return, but it must be available if Skatteetaten asks for it. ^{1, 2}

Common questions

Can I charge VAT while my application is pending?

No. You cannot issue invoices with VAT before the registration has been approved. ¹

Does an organisation number mean I am VAT registered?

No. Registration in the Central Coordinating Register for Legal Entities gives you an organisation number; registration in the VAT Register is a separate application to Skatteetaten. ^{1, 8}

How often do registered businesses report VAT?

Most enterprises submit the VAT return six times a year, and the registration reply shows how often you must report. An enterprise can apply to report once a year if its taxable sales are no more than NOK 1 million excluding VAT in a calendar year, among other conditions. ¹ For deadlines, see VAT Filing Deadlines Across Europe.

What should I check before applying?

Review your sales over the last 12 months, classify your sales correctly, keep your invoices organised and plan how VAT will affect your prices. If your business has foreign sales, property income or several types of activity, get guidance that covers those transactions.