Foreign companies doing business in Norway, e.g. rendering construction services, or delivering machines including installation (DDP), are obliged to register with the VAT Register, whether the customer is a Norwegian company or not. There are some exemptions, such as services that can be delivered remotely, or hire of labor.

Foreign businesses that start up business activities that are not exempt, are liable to VAT in Norway, and must calculate and pay VAT in the same way as Norwegian businesses.

On the other hand, a VAT registered entity is entitled to a refund of the input VAT on its own purchases of goods and services used in the business. The VAT is reported on VAT returns. These VAT returns are normally filed bi-monthly. 

 

 

 

 

VAT representative in Norway

Foreign businesses selling goods and services in Norway without having a place of business or a place of residence in Norway must be registered through a VAT representative.

However, this does not apply to businesses established in countries who have entered into an agreement with Norway on mutual recovery of VAT and tax claims. This applies to businesses in Belgium, Denmark, Finland, France, Iceland, Italy, Malta, the Netherlands, Poland, Portugal, Slovenia, Spain, Great Britain, Sweden, Germany, Czech Republic, Bulgaria, Estonia, Faroe Islands, Greenland, Greece, Croatia, Cyprus, Latvia, Lithuania, Romania, Slovakia and Hungary.  

Ybin AS acts as a VAT representative for foreign companies with VAT liable activity in Norway.

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