Norway
Vat Registration Thresholds No threshold; mandatory registration for all businesses performing taxable supplies.
Vat Rates Standard rate of 25%, with reduced rates for certain goods (e.g., 15% for food and 12% for transport services).
Vat Registration Process Businesses must register with the Norwegian Tax Administration (Skatteetaten). Online registration is available for non-residents.
Taxable Transactions Sale of goods and services domestically and internationally, including digital services.
Registration Exceptions Certain small businesses may be exempt from VAT registration based on turnover.
Vat Filing Frequency Monthly or quarterly filing, depending on the size and turnover of the business.
Intra Community Transactions Norway applies VAT on transactions with the EU and is aligned with EU VAT rules for cross-border trade.
Exemption Schemes Exemptions may apply to certain services, including small businesses below the VAT threshold.