Norway

Norway

Norway is part of Europe but not a member of the EU, making its rules and markets similar but not identical to the EU's. The main differences lie in the process of VAT registration and Norway's customs barrier. However, Norway has certain concessions that assist foreign e-commerce and remote service companies in selling to the Norwegian market.

Despite the similarities, registering with Norwegian authorities is essential, usually requiring a Norwegian resident representative.

IntraVAT has assisted over 300 companies in embarking on their Norwegian adventure and is ready to help you explore more about the Norwegian market and its opportunities.

When should a foreign company be VAT registered in Norway?

To be VAT registered in Norway, one generally needs to prove that the company's turnover exceeds NOK 50,000 from services and/or goods sold in Norway within a full fiscal year. In some cases, immediate VAT registration is possible if you can provide one or more sales invoices to Norwegian customers totaling at least NOK 50,000.

Starting to sell or export to Norway requires specific registrations depending on what you wish to sell or export.

E-commerce B2C Norway

For B2C e-commerce in Norway, it's mandatory to charge and remit Norwegian VAT from the first Norwegian Krone earned on goods or services. Here, we recommend either the VOEC scheme (VAT on E-Commerce) or a NUF registration (Norwegian-registered Foreign Company). The choice depends on your product prices and types, as VOEC is only for companies with service and product amounts below NOK 3,000. It doesn't apply to food and other restricted items.

E-commerce B2B

If your company solely engages in B2B trade without installations or activities requiring employee dispatch, you generally don't need to register for VAT in Norway.

Employee Dispatch to Norway

Providing services on locations in Norway is subject to VAT in Norway, meaning the seller must be VAT registered there. If your company carries out construction, project work, installations, repairs, or other activities on fixed property in Norway using its employees, your company needs to submit "A-melding" for dispatched employees and register in both the "Enhetsregisteret" and "Merverdiavgiftsregisteret." This requires either registering a physical AS (limited company) or using a NUF registration. The choice depends on the task's scope and timeline, where we can provide guidance.

Norwegian Food Safety Authority - Mattilsynet

If your company imports food items for human or animal consumption, certain cosmetics, and health products, it must register with the Norwegian Food Safety Authority ("Mattilsynet"). This requires an NUF or AS registration, and after registering with Mattilsynet, HS codes must be provided for all imported products. The company must also designate a "First Receiver" (usually the Norwegian freight forwarder or location/company where food first enters Norwegian territory). IntraVAT AS unfortunately cannot act as a "First Receiver" for its customers.

If your company imports cosmetics or body care products, you must also comply with cosmetic law regulations, including:

• National language requirements
• Product function must be stated in Norwegian
• The nominal content must be given in weight or volume
• Date of minimum durability
• Information on special precautions or warning labels must be in Norwegian.

Deadlines

Reporting-deadlines for NUF-registret entities

*Payable amount needs to be registered on authorities bank account on this date.

VAT Rates