Norway VAT Compliance Guide
Norway applies a standard VAT (merverdiavgift) rate of 25% (reduced 15% / reduced 11.11%) under the Merverdiavgiftsloven. Although Norway is not an EU member, it is fully aligned with EU VAT rules through the EEA agreement. The compulsory registration threshold is NOK 140,000 annual turnover. Filing is bi-monthly (every two months). B2G e-invoicing is mandatory via the EHF (Elektronisk Handelsformat) format, transmitted through the Peppol access point network.
Norwegian VAT compliance mirrors the EU framework closely, thanks to the EEA agreement, but with some distinctive features. The rates are 25% standard, 15% on foodstuffs, and 11.11% (a calculated fraction) on passenger transport, cinema tickets, and accommodation. The NOK 140,000 threshold is higher than most Nordic neighbours, giving small businesses more headroom. Norway was a co-founder of the Peppol network, and its EHF (Elektronisk Handelsformat) e-invoicing standard — built on Peppol BIS Billing 3.0 — has been mandatory for public-sector invoices since 2019. The practical challenge is ensuring invoices carry the correct supplier organisasjonsnummer and are formatted for the EHF / Peppol access point the buyer expects.
VAT Rates
| Rate | Applies To |
|---|---|
| 25% | Standard rate — most goods and services |
| 15% | Reduced — foodstuffs, non-alcoholic beverages, agricultural products |
| 11.11% | Reduced — passenger transport, cinema and cultural events, hotel accommodation, broadcasts |
| 0% | Exports, intra-EEA supplies (goods), international transport, certain financial services |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Domestic turnover | NOK 140,000 rolling 12-month period — register before exceeding it |
| Distance sales to Norway (VOEC) | NOK 10,000 — non-Norwegian sellers of low-value goods use the VAT on E-Commerce (VOEC) scheme |
| Non-established businesses | Register before making any taxable supply in Norway |
Filing Requirements
VAT return (oppgjør av merverdiavgift)
Bi-monthly (every two months) for most businesses. Filed via Altinn, with payment due by the filing deadline (roughly 5–6 weeks after period end). Annual returns possible for very small turnover under specific conditions.
VIES-equivalent (intra-EEA supplies)
Norway does not file a VIES statement, but intra-EEA supplies of goods are zero-rated and must be reported in the VAT return with customer VAT identification where applicable.
E-invoicing (EHF)
All invoices to Norwegian public authorities must be structured e-invoices in EHF format (Elektronisk Handelsformat), transmitted through a certified Peppol access point. Paper and email PDF are not accepted for B2G.
E-Invoicing Status
Norway has mandated B2G e-invoicing in EHF format (built on Peppol BIS Billing 3.0) since 2019, and the Peppol access point infrastructure originated from the Norwegian–Swedish–Danish collaboration. B2B e-invoicing is voluntary but uptake is high, especially among larger businesses and supply chains. Norway closely follows EU ViDA developments through the EEA.
Key Deadlines
VAT return (bi-monthly): filed and paid within ~5–6 weeks after the end of each two-month period (e.g. 5th–7th week). VOEC returns: monthly for registered non-Norwegian sellers.
How Nika Helps
Nika reads every supplier invoice that arrives in the inbox, captures all fields — including the supplier organisasjonsnummer, the correct Norwegian VAT rate (25% / 15% / 11.11%), and the buyer's EHF participant details where relevant — and files the original PDF the same day, from {price} per processed invoice. That gives the accountant clean records to prepare the merverdiavgift return. Nika does not transmit to Skatteetaten or the EHF / Peppol network — that remains the accountant's responsibility.
Is Norway in the EU VAT system?
Norway is not an EU member but is part of the EEA, so it aligns with EU VAT rules on intra-community supplies, distance selling, and most of the OSS framework. However, Norway operates its own VAT return and registration — it does not file EU VIES statements or use EU OSS. Low-value imported goods use the Norwegian VOEC scheme (NOK 10,000 threshold).
What is EHF e-invoicing?
EHF (Elektronisk Handelsformat) is Norway's national e-invoicing standard, built on Peppol BIS Billing 3.0. It has been mandatory for all invoices to Norwegian public authorities since 2019. Invoices must be transmitted through a certified Peppol access point — paper and PDF are not accepted for B2G.