Norway VAT (MVA) Guide for 2026: Rates, Registration & Filing
Norway's standard VAT (MVA) is 25%, with reduced 15% and 12% bands. Learn the NOK 50,000 threshold, the VOEC scheme for foreign sellers, and filing.
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Key Takeaways
Norway applies a standard VAT (MVA) rate of 25% to most goods and services, including SaaS and digital products, with reduced rates of 15% (foodstuffs, water) and 12% (passenger transport and other categories). As a non-EU country, the EU's EUR 10,000 threshold does not apply — a business registers once taxable turnover reaches NOK 50,000 over 12 months (NOK 140,000 for charities), and foreign sellers of digital services and low-value goods use the simplified VOEC scheme. Most financial and insurance services, health and social services, and education are exempt; exports are zero-rated.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Norway applies a standard VAT (MVA) rate of 25% to most goods and services, including SaaS and digital products sold to consumers [1]. Reduced and zero rates apply to specific categories:
Rate | Applies to |
|---|---|
25% (standard) | most goods and services, SaaS, and digital services |
15% (reduced) | foodstuffs, water and wastewater services |
12% (reduced) | passenger transport, hotel accommodation, cinema, cultural and sporting admissions |
0% (zero) | domestic books, newspapers and e-books, and exports |
Electronically supplied services are taxed where the customer is located, so foreign SaaS sellers charge Norwegian VAT on sales to local consumers [2].
Registration & nexus threshold
Norway is outside the EU, so the EU One Stop Shop and the EUR 10,000 threshold do not apply. A business registers once taxable turnover reaches NOK 50,000 over 12 months (NOK 140,000 for charities) [2]. Foreign sellers of remotely deliverable digital services and low-value goods to Norwegian consumers register through the simplified VOEC scheme [3]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Norwegian VAT returns are filed bi-monthly across six periods a year, with the return and payment due one month and ten days after each period ends. Foreign digital sellers using the simplified VOEC scheme report quarterly [1][2].
Exemptions
Exempt supplies include most financial and insurance services, health and social services, education, and the sale or letting of real property. Exports are zero-rated [1].
Penalties
Late or non-filing triggers an enforcement fine that accrues daily up to NOK 67,250, plus additional tax of 20% (higher for gross negligence or intent) on unreported VAT and statutory late-payment interest [1].
Sources
[1] Norwegian Tax Administration (Skatteetaten) — VAT rates (25% standard, 15% food, 12% services)
[2] Norwegian Tax Administration — VAT registration (NOK 50,000 threshold)
[3] Norwegian Tax Administration — VOEC scheme (foreign digital services and low-value goods)
[4] Norwegian Tax Administration — VAT deductions and appeals
Verified July 2026 against Norwegian Tax Administration guidance.
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