How to get a VAT number in Norway

Do you need to register for VAT in Norway?

The obligation to register for Norwegian VAT starts when you carry out taxable transactions in Norway and your taxable turnover exceeds NOK 50,000 over 12 months. This threshold applies to all taxable transactions, not only sales of goods. Use the tool below to identify your situation.

Case 1: you sell goods in Norway

Selling goods located in Norway or delivered in Norway creates an MVA registration obligation once the NOK 50,000 threshold is exceeded. Whether the goods are assembled locally, processed in Norway or imported before local resale, the flow is taxable. The place of sale, not the location of your head office, determines Norwegian VAT liability.

Case 2: you provide services on site

A construction site, installation, repair or any service physically performed in Norway generates taxable turnover in Norway. Services for VAT-registered businesses and non-registered businesses are treated in the same way: the place of performance is decisive. In practice, foreign subcontractors who intervene occasionally on Norwegian sites are regularly caught by this obligation.

Case 3: you import or store goods in Norway

Storing goods in a Norwegian warehouse and then dispatching them to customers creates an ordinary MVA registration obligation. Importing goods alone creates import VAT payable when the goods enter Norway, but resale or dispatch from Norway triggers ongoing VAT obligations. For more detail on customs rules, read our guide on importing into Norway.

Case 4: you sell through B2C e-commerce

Selling to Norwegian consumers from abroad may fall under the simplified VOEC scheme or ordinary MVA registration, depending on the product type and the unit value per item. Companies selling only low-value goods up to NOK 3,000 per item, or digital services to consumers, may use VOEC. Sales of higher-value goods to consumers require the ordinary regime once the threshold is exceeded.

VOEC or ordinary MVA registration: which regime should you choose?

VOEC (VAT On E-Commerce) is a simplified scheme created by Norway for foreign sellers targeting only Norwegian consumers with low-value goods or digital services. It does not provide the same flexibility as ordinary MVA registration and is not suitable for every business profile.

When VOEC is enough

The VOEC scheme works if three conditions are met: you sell only to consumers (B2C), your goods have a value of up to NOK 3,000 per item, or you provide only digital services to consumers. You collect VAT at the point of sale, include your VOEC number in the shipping data and file quarterly returns.

When the ordinary regime becomes necessary

Ordinary MVA registration is required as soon as you sell to businesses (B2B), your goods exceed NOK 3,000 per item, you store goods in Norway or you provide physical services. Companies combining B2B and B2C flows generally choose the ordinary regime to avoid managing two reporting obligations in parallel.

What is a Norwegian MVA number?

A Norwegian MVA number is not an intra-Community VAT number. Norway does not participate in VIES, and an MVA number cannot be checked there. You cannot use your EU VAT number for taxable transactions in Norway, and you cannot apply intra-Community reverse charge rules to flows entering Norway.

Format and structure

The MVA number consists of the 9-digit Norwegian organisation number, assigned by the Brønnøysund Register Centre, followed by the suffix "MVA". Foreign companies that do not yet have an organisation number must obtain one before registering in the VAT Register. The most common route is registration as an NUF (Norwegian-registered foreign business), a light registration that allows a foreign entity to operate in Norway without creating a full subsidiary. The complete rules are covered in our guide to VAT in Norway.

Why it is not an intra-Community VAT number

Transactions between your company and a Norwegian customer do not fall under intra-Community VAT rules: no reverse charge, no EC Sales List or Intrastat-style declaration, no VIES check. A supply of goods from France to Norway is legally an export outside the EU, not an intra-Community supply. The applicable rules are set exclusively by Norwegian law and Skatteetaten.

The steps to get your VAT number in Norway

The MVA registration procedure has four steps, from qualifying your flows to validation by Skatteetaten. Allow two to four weeks on average between filing a complete application and receiving your MVA number.

Step 1: qualify your taxable flows

Before starting any administrative process, determine whether your activity generates taxable transactions in Norway and whether the NOK 50,000 threshold has been reached or is foreseeable. If there is any doubt about the treatment of remote consultancy, a mixed service or a one-off repair, a preliminary review with a Norway VAT specialist avoids unnecessary registration or a late obligation that can be penalised.

Step 2: gather the documents

The documents generally requested for MVA registration include: a company registration extract from your country of establishment, a description of the activity carried out in Norway, details of the people authorised to represent the company, and, if you appoint a representative, the representation mandate. English-language documents are generally accepted by the Brønnøysund Register Centre for NUF registrations.

Step 3: obtain an organisation number (NUF if needed)

To access the VAT Register, your company must have a Norwegian organisation number. If you do not have one, registration as an NUF with the Brønnøysund Register Centre is the preliminary step. An NUF is not a subsidiary or a separate company: it is a registration that identifies a foreign entity in the Norwegian administrative system without creating a separate local legal personality.

Step 4: file the application and wait for approval

The application for registration in the Merverdiavgiftsregisteret is filed through Altinn. Skatteetaten reviews the file and may request additional documents. If your country of establishment is not on the list of states exempt from fiscal representative requirements, you must provide the name and address of your VAT representative when filing the form.

Do you need a VAT representative in Norway?

The obligation to appoint a fiscal representative in Norway depends on your company's country of establishment, not on your type of activity or turnover volume. Any company with no establishment or residence in Norway must generally appoint a VAT representative registered in Norway.

Companies established in the EU, Iceland and the United Kingdom

Companies established in European Economic Area countries listed by Skatteetaten, as well as in the United Kingdom, may register directly without a fiscal representative. This exemption covers French, German, Spanish and Italian companies. Watch out: Liechtenstein is an EEA member but does not appear on Skatteetaten's official list. A Liechtenstein company must appoint a representative.

Companies outside the EU/EEA and Liechtenstein

Companies established outside the listed EEA countries, for example the United States, Canada, Switzerland or China, must appoint a VAT representative in Norway. This representative must be resident or established in Norway. Unlike some European regimes, the Norwegian fiscal representative is not jointly and severally liable for payment of the VAT due: the financial liability remains with the foreign company.

What obligations apply after MVA registration?

Obtaining the MVA number creates a set of ongoing obligations: compliant invoicing with Norwegian VAT, periodic returns, payment of collected VAT and bookkeeping that meets Norwegian standards. For a complete overview, see our guide on VAT rules in Norway.

Invoicing, returns and payment

Once registration is active, you must charge Norwegian VAT on all taxable transactions. The standard rate is 25% (MVA (Merverdiavgift)), the reduced rate for food and water is 15%, and the rate for passenger transport, accommodation and cinema is 12%. Most businesses file returns and pay every two months.

An annual regime is available for businesses whose annual taxable turnover does not exceed NOK 1 million, provided they have at least 12 months of compliant filings. For detailed rules on deadlines, forms and late filing penalties, read our guide to the VAT return in Norway.

For the invoicing rules applicable to Norwegian customers, including mandatory details on MVA invoices, our guide to invoicing a customer in Norway covers the essentials.

Input VAT deduction and retroactive adjustment

Once registered, you can deduct input VAT on all purchases directly linked to your taxable activity in Norway: supplies, travel expenses, local services and equipment used on site. Learn how to claim a VAT refund in Norway.

A benefit many businesses miss: Skatteetaten allows retroactive input VAT deduction on purchases made up to 3 years before the registration date, provided those purchases are directly linked to the taxable activity and you keep the supporting documents. For companies active in Norway for several financial years before registration, this mechanism can create a significant cash-flow benefit. See our guide on invoicing in Norway.

If you do not need to register for MVA, for example because your B2B customer applies reverse charge, it may still be possible to recover VAT in Norway through the refund procedure for foreign non-registered businesses. See how importing goods in Norway works.