Foreign businesses that only sell goods from abroad to Norway are not liable for VAT in Norway. In such cases, the liability to tax arises on importation.
For more information about the importation of services, see the brochure «VAT – Guide to Value Added Tax in Norway on the website of the Norwegian tax authorities.
Foreign businesses that are not obliged to register here may incur VAT through the acquisition of goods and services in Norway. A reimbursement scheme has been established for such cases. It is administered by the regional tax office «Skatt øst». More information is available in the brochure «Refunds of Value Added Tax to Foreign Businesses/Refusjon av merverdiavgift til utenlandske næringsdrivende». See also RF-1032 Taxrefund foreign business.