Tax rate by region Norway

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

Understanding VAT on SaaS in Norway

Norway implemented a value-added tax (VAT) system in 1970, modernizing its approach to tax administration and enhancing compliance. This tax applies to most goods and services, including SaaS (Software as a Service). The current standard VAT rate in Norway is 25.0%, which applies to all SaaS offerings unless they fall within specific exemption categories. Certain educational services, such as online courses or e-learning platforms, are tax exempt. 

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Norway

Norway adopted a VAT system in 1970 to modernize its tax administration and improve compliance.

Official government link: Skatteetaten

25.00%

E-products and services VAT/Sales tax rate

0.00%

Reduced tax rate

Reduced tax rate product categories

E-books and educational material may benefit of reduced tax

Exempted product categories

Educational services: Certain online courses, e-learning platforms, and educational content may be exempt if they meet specific criteria related to the educational institution or provider.

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Once the threshold has been exceeded

Online registration possible

Yes

Local representative needed

Yes

Registration procedure

Foreign companies have two options for VAT registration in Norway:

Simplified VOEC scheme: For low-value goods.
Registration in the Norwegian VAT Register: For other scenarios.
In either case, companies need to fill out and submit VAT registration forms on the Norwegian tax administration website.  

With VOEC registration, foreign companies charge VAT directly to customers at the time of sale and label their shipments with a VOEC identification number for smooth customs clearance. VAT is not collected again at the border since it’s already included in the sale price.

List of digital and electronic services liable for tax

Capable of being provided from a remote location;
Provided via the Internet or any other electronic network;
Cannot be provided in the absence of information technology;
Are of a nature that makes their provision essentially automated.

Penalties

If a business stops operating or no longer meets the requirements, they’ll be removed from the simplified VAT registration system. Additionally, repeated non-compliance with VAT obligations can also lead to exclusion.

If removed from the simplified system, businesses can still register in the standard Norwegian VAT Register, which is mandatory if they continue activities subject to VAT.

Registration threshold

NOK 50.000 USD 

Filing interval

Quarterly

Filing deadline

Deadline is the 20th day following the end of the quarter

E-invoicing requirements

Not mandatory, unless the sales is B2G

Record keeping

Records must be kept for at least 5 years

How-To Guides: Norway SaaS VAT

Step: 1 Threshold

Effective July 1, 2011, Norway requires non-resident vendors (including online platforms) of digital services to consumers (B2C) in Norway to register for and collect VAT if the sales exceed NOK 50,000 in a 12-month period.

Step: 2 Business Registration

For B2C, use the simplified VOEC (VAT On E-Commerce) scheme via the Norwegian Tax Administration. For B2B only, registration is generally not required as the buyer handles tax. If selling both or having a physical presence, use the standard VAT Register via Altinn.

Step: 3 TIN/VAT Number

The organization number (Organisasjonsnummer) followed by the letters MVA (e.g., 123 456 789 MVA). VOEC users receive a separate VOEC ID.

Step: 1 Standard VAT Rate

The standard VAT rate in Norway is 25% (for SaaS/digital services).

Step: 2 VAT Formula

To calculate your tax amount, use the following formula: 

 

Tax Amount = Net Price x 25%

Step: 3 Reverse Charge (B2B)

It applies. When selling B2B, the Norwegian business customer is responsible for reporting and paying the VAT (Import of Services). The foreign seller does not charge VAT.

Step: 1 Selling B2C

Charge 25% VAT at the point of sale. If registered under VOEC, you must include the tax in the price paid by the consumer.

Step: 2 Selling B2B

Do not charge VAT. The invoice must state that the Reverse Charge applies. You must validate the customer’s Norwegian organization number.

Step: 3 Invoice Requirements

Invoices should contain: 

 

• Seller’s name and addres
• Seller’s VAT/VOEC ID
• Buyer’s name and address
• Date of issue and sequential number
• Description of service (SaaS)
• Date and place of delivery
• Currency (NOK or foreign with exchange rate)

Step: 1 Filing Interval

Taxes should be filed:

  • VOEC (B2C): Quarterly.
  • Standard VAT: Bimonthly (6 times a year) or Annually (if turnover < NOK 1M).

Step: 2 Filing Deadline

Taxes should be filed:

  • VOEC: 20th of the month following the quarter.
  • Standard: 40 days after the end of the period (except for the 3rd period/June, due Aug 31).

Step: 3 Submission

Taxes should be filed online via the Skatteetaten (VOEC) portal or Altinn portal. Payments via bank transfer using a provided KID (payment reference).

Step: 4 Record Keeping

Tax records should be kept for 5 years minimum from the end of the fiscal year.

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Norway’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

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