Norway VAT Explained: Rates, Registration, MVA & VOEC Scheme

Q: Is Norway in the EU for VAT?

Norway isn’t in the EU, so it has a different VAT system.

Q: How much is VAT in Norway?

Norway has three VAT rates: Standard 25%, Reduced 1 at 15%, Reduced 2 at 12%. There is also a 0% rate.

They are always efficient with our VAT Returns and very responsive to any questions we have

Louis, Guernsey

NORWAY

Currency	Norwegian Krone (NOK, kr)
Languages	Norwegian, Sámi
Largest Marketplace (by page visits)	Zalando.no
Most Popular Product Category	Electronics
Tax Authority	Skatteetaten / The Norwegian Tax Administration
VAT Rates	Standard – 25%
	Reduced – 15%
	Zero Rate – 12%

Norway is a member of the European Economic Area (EEA), but not the EU. That means that Norway’s VAT system is different from EU countries

What is VOEC?

VAT On Ecommerce (VOEC) is a scheme designed to simplify Norwegian VAT for ecommerce sellers and online marketplaces. It’s an alternative to an ordinary Norwegian VAT registration.

Registering for VOEC means your goods will clear Norwegian customs without you having to pay excise duties or customs duties. You’ll also be able to collect and remit Norwegian VAT on your sales. Your customers don’t get surprised by extra fees at the border, increasing the likelihood they’ll order.

Can I register for VOEC?

To take advantage of VOEC you need to:

Not have a registered address in Norway
Sell low value goods (individual items priced under NOK 3000) or digitally delivered services
Sell business-to-consumer (B2C)

Registering for VOEC is optional until you’ve made NOK 50,000 worth of sales to Norwegian customers in any 12-month period.

Get registered for VOEC

Norwegian VAT

VOEC

Who can register

Any business

Only businesses based outside of Norway

What it applies to

All taxable goods and services in Norway (except goods subject to excise duties)B2C sales of low-value goods (≤ NOK 3,000 per item)

Import Handling

B2C sales of low-value goods (≤ NOK 3,000 per item)Simplified customs procedures. No excise or customs duties payable.

NOK 50,000 Threshold (excluding VAT and marketplace sales)

You need to register if you hit the threshold in any 12-month period.Non-residents need to register if they hit the threshold selling B2C goods or electronic services in any 12-month period

VAT Reclaims

You can reclaim VAT on your VAT returnYou can’t reclaim input VAT through a VOEC return

Norwegian VAT
VOEC
Who can register
Any business
Only businesses based outside of Norway
What it applies to
All taxable goods and services in Norway
(except goods subject to excise duties)
B2C sales of low-value goods (≤ NOK 3,000 per item)
Import Handling
Regular import process with customs declarations
Simplified customs procedures. No excise or customs duties payable.
NOK 50,000 Threshold (excluding VAT and marketplace sales)
You need to register if you hit the threshold in
any 12-month period.
Non-residents need to register if they hit the threshold selling B2C goods or electronic services in any 12-month period
VAT Reclaim
You can reclaim VAT on your VAT return
You can’t reclaim input VAT through a VOEC return

If you’re registered for VOEC you don’t need to be registered for VAT in Norway unless you:

Sell goods stored in Norway
Sell goods with a higher price than NOK 3,000
You supply services not deliverable remotely
You register a business address in Norway

Filing VOEC Returns

VOEC returns are filed quarterly. The filing and payment deadline is the 20th of the month following the end of the quarter. If you’re filing for January to March, the deadline is 20th of April, for example.

Don’t let the extra admin stop you from selling to Norway. We can handle your VOEC registration and the ongoing returns for you.

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Norway VAT FAQs

How do I get an EORI number?

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

How do I get an EORI number

What’s the cost of an EORI number?

EORI number processing time:

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

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Is Norway in the EU for VAT?

Norway isn’t in the EU, so has a different VAT system.

What is VAT in Norwegian?

Value Added Tax (VAT) translates to Merverdiavgift (MVA) in Norwegian.

How much is VAT in Norway?

Norway has three VAT rates:

Standard: 25%
Reduced 1: 15%
Reduced 2: 12%

There is also a 0% rate.

Learn more about VAT

Single Administrative Documents: The Guide for Ecommerce Brands

Norway VAT Explained: Rates, Registration, MVA & VOEC Scheme

What is VOEC?

Can I register for VOEC?

If you’re registered for VOEC you don’t need to be registered for VAT in Norway unless you:

Filing VOEC Returns

Vat services trusted by thousand of ecommerce brands

Norway VAT FAQs

Is Norway in the EU for VAT?

What is VAT in Norwegian?

How much is VAT in Norway?

Learn more about VAT

Learn more about VAT

Customer Reviews