# Norway VAT (MVA) Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/europe/norway
Published: September 22, 2026

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.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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)](https://www.skatteetaten.no/en/rates/value-added-tax/)

- [2] [Norwegian Tax Administration — VAT registration (NOK 50,000 threshold)](https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/register-change-delete/)

- [3] [Norwegian Tax Administration — VOEC scheme (foreign digital services and low-value goods)](https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/)

- [4] [Norwegian Tax Administration — VAT deductions and appeals](https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/appeal-against-a-decision-concerning-vat/)

Verified July 2026 against Norwegian Tax Administration guidance.

#### Frequently asked questions

### What is the VAT rate in Norway in 2026?

Norway's standard VAT rate is 25%. Reduced or special rates of 15%, 12% and 0% apply to categories such as food, books, passenger transport, and accommodation.

### Do I need to register for VAT in Norway as a foreign business?

Yes, once you meet the local registration rule. Foreign providers of digital services to Norwegian consumers must register and charge 25% VAT under the rules described above.

### Is SaaS taxable in Norway?

Yes. SaaS and other electronically supplied services are taxed at the 25% standard rate. B2C sales are taxed where the customer is located, so foreign sellers register locally to collect the tax.

### How often are Norway VAT returns filed?

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.

### What is the VAT registration threshold in Norway?

Businesses register once taxable turnover exceeds NOK 50,000 (about EUR 4,300) in a 12-month period.

### What are the penalties for late VAT in Norway?

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.