Get easy access to the Norwegain market with a VAT registration through IntraVAT
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.
The Norwegian market, in terms of population, is considered small. However, it offers many other advantages, making Norway a lucrative market to enter. Norwegians are one of the most affluent populations globally and are proficient in English, Swedish, and Danish, in addition to their native language. Moreover, they possess a strong digital infrastructure and understanding, making it incredibly easy for neighboring countries to sell their products and services in the Norwegian market.
In Norway, there are 3 typical company forms/registrations for foreign companies wanting to sell their products and services. Each registration is tailored to a specific segment, so it's crucial to know which type of business one intends to operate in Norway, as transitioning back to a VOEC registration, for example, may not be possible once another type of registration is obtained. Read more about these 3 types of registrations, specially designed for foreign companies.
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.
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.
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.
Reporting-deadlines for NUF-registret entities
|VAT Period||Deadline for reporting and payment*|
|T1 - 1. Period (January, February)||11th April 2023|
|T2 - 2. Period (March, April)||12th June 2023|
|T3 - 3. Period (May, June)||31st August 2023|
|T4 - 4. Period (July, August)||10th October|
|T5 - 5. Period (September, October)||11th December|
|T6 - 6. Period (November, December)||12th February 2024|
*Payable amount needs to be registered on authorities bank account on this date.
|11,1%||Fish and other marine wildlife resources||MVA||NOK 50.000,00|
|Passenger transport, admission tickets, accommodation||MVA lav sats||NOK 50.000,00|
|Food & Beverages||MVA middel sats||NOK 50.000,00|
|Standard rate||MVA høy sats||NOK 50.000,00|