VAT legislation in Norway

Many abroad companies are not aware of the fact that rendering services in Norway triggers the obligation to register for VAT in the country. Rendering services inside the Norwegian borders is subject to VAT even if the service period is only one day. An exception only exists for so called remote services (services that can be delivered from abroad, e.g. solicitor services) and labour contracting. Also the delivery of goods to Norway can, under certain circumstances, trigger VAT registration obligation.

According to § 2-1 Norwegian VAT law companies have to register immediately after the turnover in Norway has passed the limit of NOK 50.000. Once the company is VAT registered, it is obliged to calculate VAT on its sales invoices, to report the VAT and to pay it to the tax office. On the other hand, all VAT registered companies are entitled to get a refund for all input VAT paid to the suppliers.

ybiN as your VAT agent

Companies rendering services in Norway and hence, obliged to VAT register, do not necessarily create a permanent establishment in the country. According  to § 2-1 (6) Norwegian VAT law companies without permanent establishment in Norway are obliged to proclaim a VAT agent. This makes it easier for the tax authorities to get in contact with the foreign company. The VAT agent is jointly liable for all unpaid VAT.

As your VAT agent we can help your company in all VAT related issues. We calculate and require the VAT from your Norwegian customers. We prepare VAT returns and get the refunds for input VAT.
For more information, we invite you to get in contact with us. Either by e-mail or phone!


Also visit our website in German.