What is the standard MVA rate in Norway for 2026?

The standard merverdiavgift (MVA) rate is 25%, confirmed by Skatteetaten for 2026. This applies to most goods and services that are not covered by a reduced or zero rate. VAT-registered businesses charge 25% output MVA and can offset input MVA paid on business purchases against their bimonthly omsetningsoppgave return.

At what turnover level must a Norwegian business register for MVA?

Registration in the Merverdiavgiftsregisteret is compulsory once taxable turnover exceeds NOK 50,000 in any rolling 12-month period, per Merverdiavgiftsloven section 2-1. Charitable and non-profit organisations have a higher threshold of NOK 140,000. Voluntary registration below the threshold is available and binding for a minimum of two years.

What is the VOEC scheme and who must use it?

VOEC (VAT on E-Commerce) requires foreign online sellers of physical goods valued up to NOK 3,000 per item to register with Skatteetaten, charge 25% Norwegian MVA at checkout, and file quarterly returns. It replaced the former NOK 350 customs-clearance exemption on 1 April 2020. Sellers below NOK 50,000 annual Norwegian turnover are exempt from mandatory registration.

How often must Norwegian VAT returns be filed and what are the 2026 deadlines?

The standard frequency is bimonthly: six two-month periods per year, submitted through Altinn. Deadlines fall on the 10th of the second calendar month after each period ends, except the May-June period which is due 31 August. Very small businesses below NOK 1,000,000 annual turnover may apply for annual filing, due 10 March of the following year.

VAT and Sales Tax in Norway — Rates, Rules & Filing

Q: Which goods and services attract Norway's 15% and 12% reduced MVA rates?

The 15% rate applies to foodstuffs and non-alcoholic beverages. The 12% rate applies to passenger transport (buses, trains, ferries, taxis, domestic flights), hotel and holiday accommodation, cinema tickets, and museum and sports-event admissions. Both reduced rates allow full input-MVA recovery for registered businesses, unlike exempt supplies.

Norway's value-added tax is called merverdiavgift, abbreviated MVA on invoices and receipts. It is governed by the Merverdiavgiftsloven (VAT Act) and administered by Skatteetaten (the Norwegian Tax Administration). Although Norway is not a European Union member, it participates in the European Economic Area (EEA) and its VAT framework closely mirrors EU VAT Directive principles.

What MVA rates apply in Norway?

Skatteetaten confirms three positive rates and one zero rate for 2026. The standard rate of 25% applies to most goods and services. A reduced rate of 15% covers foodstuffs and non-alcoholic beverages sold by grocery retailers and caterers. A lower reduced rate of 12% applies to passenger transport (buses, trains, ferries, taxis, domestic flights), hotel and holiday accommodation, cinema tickets, and museum and sports-event admissions. These three rates have been stable since 2016 and no changes were enacted for 2026. [1]

The 12% rate deserves particular attention for travel-sector businesses: a hotel charging NOK 2,000 per room night collects NOK 240 in MVA (12%), not NOK 500 (25%). VAT-registered businesses in the accommodation and transport sectors must apply the correct reduced rate on their invoices or face penalties on under-declared output MVA.

Which supplies are zero-rated or exempt?

Norwegian MVA law distinguishes sharply between zero-rated supplies and exempt supplies, and the distinction has real cash consequences for input-VAT recovery. [2]

Zero-rated (0%) supplies are within the scope of MVA, which means the seller charges 0% but retains full entitlement to reclaim input MVA on related costs. The principal zero-rated categories under Merverdiavgiftsloven Chapter 6 include: exports of goods and services to recipients outside Norway; printed books and e-books; printed newspapers and digital news subscriptions; and television and radio broadcasting fees collected by the public broadcaster. Electric passenger vehicles are zero-rated on the portion of the purchase price up to NOK 500,000 (standard 25% applies on any excess).

Exempt supplies fall entirely outside the MVA system: the seller charges nothing and cannot recover related input MVA. Exempt categories include financial services and insurance, healthcare and hospital services, education, long-term residential rental, and most real estate transactions. A business supplying only exempt services does not register in the VAT Register and has no MVA filing obligation.

MVA Category	Rate	Input-VAT Recovery?	Examples
Standard	25%	Yes	Most goods and services
Reduced	15%	Yes	Food, groceries, soft drinks
Low reduced	12%	Yes	Hotels, transport, cinema
Zero-rated	0%	Yes	Exports, books, e-books, newspapers
Exempt	N/A	No	Finance, healthcare, education, residential rent

When must a business register for MVA?

Under Merverdiavgiftsloven § 2-1, registration in the VAT Register (Merverdiavgiftsregisteret) is compulsory once taxable turnover in any rolling 12-month period exceeds NOK 50,000. [1] The 12-month window is not tied to a calendar year; a business crossing NOK 50,000 between August 2025 and July 2026 must register promptly. Charitable and non-profit organisations enjoy a higher threshold of NOK 140,000.

Voluntary registration below the threshold is available and can be advantageous for businesses with significant input MVA (for example, a construction firm in its build phase). Voluntary registration is binding for a minimum of two years.

Foreign businesses making taxable supplies in Norway face the same NOK 50,000 threshold. They must either appoint a Norwegian-resident fiscal representative or register directly via Skatteetaten's online portal. A business may not issue invoices with MVA until registration has been formally approved; issuing VAT invoices prematurely creates liability without the legal right to collect.

How does the VOEC scheme work for foreign sellers?

From 1 April 2020 Norway replaced its former NOK 350 customs-clearance exemption with the VOEC scheme (VAT on E-Commerce). [3] Foreign sellers and online marketplaces supplying low-value physical goods to Norwegian consumers must:

Register with Skatteetaten in the VOEC register (separate from the standard VAT Register).
Charge 25% Norwegian MVA at the point of sale for consignments with a goods value up to NOK 3,000 per item.
File quarterly VOEC returns and remit the collected MVA to Skatteetaten.

Consignments with goods valued above NOK 3,000 per item are not handled under VOEC; the buyer pays import MVA to Norwegian Customs (Tolletaten) at the border under standard import rules.

The NOK 50,000 annual turnover threshold applies equally to VOEC: sellers below this threshold need not register, though voluntary early registration is permitted. The scheme covers physical goods only; electronically supplied services fall under the separate VOES framework described below.

How does Norway tax foreign digital services (VOES)?

Foreign providers of electronically supplied services to Norwegian consumers (B2C) must register and collect Norwegian MVA under the VOES framework (VAT on Electronic Services). [4] Covered services include streaming music, films and games; downloadable software and apps; e-books and audiobooks; online advertising; website hosting; and SaaS subscriptions.

The standard 25% rate applies to most digital services. E-books and audiobooks supplied electronically are zero-rated, consistent with the zero-rating for their printed equivalents. VOES-registered providers file quarterly returns through a simplified Skatteetaten portal that does not require a fiscal representative. The NOK 50,000 annual B2C turnover threshold triggers mandatory registration.

From 1 January 2026, VOEC and VOES platform operators must collect and verify seller Tax Identification Numbers and VAT numbers and notify platform sellers of their Norwegian reporting obligations; first cross-border information exchange with other tax authorities is scheduled for 2027.

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How are MVA returns filed and when are they due?

All businesses registered in the VAT Register must file an omsetningsoppgave (VAT return) through the Altinn online portal. [5] The standard filing frequency is bimonthly (six two-month periods per year). The deadline is the 10th of the second calendar month after the period closes, with one exception for the summer period. The 2026 deadlines are:

Period 1 (Jan-Feb): due 10 April 2026
Period 2 (Mar-Apr): due 10 June 2026
Period 3 (May-Jun): due 31 August 2026
Period 4 (Jul-Aug): due 10 October 2026
Period 5 (Sep-Oct): due 10 December 2026
Period 6 (Nov-Dec): due 10 February 2027

Farmers and fishermen file annually. Very small businesses with annual taxable turnover below NOK 1,000,000 may apply to file annually, with the return due 10 March of the following year. Late filing and late payment both trigger interest charges (forsinkelsesrente) automatically.

What is SAF-T reporting and who must comply?

Norway operates a mandatory SAF-T (Standard Audit File for Tax) framework. [6] Businesses with a bookkeeping obligation must maintain their accounting data in a structured XML format that maps to standardised Skatteetaten account and VAT codes. The SAF-T file must be available at all times but is not filed on a routine schedule; it is submitted to Skatteetaten on request during a tax audit or compliance review.

The SAF-T file includes general-ledger account data, customer and supplier specifications, and VAT-code mappings aligned with Norwegian standard codes. Major accounting platforms used in Norway (Tripletex, Visma eAccounting, Fiken, Conta) can export SAF-T XML natively.

Looking ahead, Norway announced in March 2026 that mandatory B2B e-invoicing in EHF/UBL format will take effect from 1 January 2027 for all entities with a bookkeeping obligation, accelerating the earlier 2028 target. Businesses supplying other Norwegian businesses should plan accordingly.

For jurisdiction-specific guidance on MVA registration, VOEC compliance, or cross-border input-MVA recovery, consult Norway tax professionals in the TaxPros Rated directory or read the broader Norway country overview. MVA is a complex area and the consequences of incorrect rate application, missed registration deadlines, or incomplete SAF-T records can be material. Always obtain the view of a qualified tax professional before making compliance decisions.

VAT and Sales Tax in Norway

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