Taxnorway - International pages

Registration in the VAT Register

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Foreign businesses selling goods or services that are liable to VAT in Norway, must be registered in the VAT Register if sales and withdrawals liable to VAT exceed NOK 50,000 during a 12-month period.

Foreign businesses that establish business activity in Norway without having a place of business or place of residence in Norway must be registered through a representative. When registered through a representative, the foreign national has the same rights and obligations as follow from normal registration in the VAT Register. The representative must have a place of residence or a place of business in Norway. Both the foreign business and the representative must sign the “Coordinated Registration Notification” part 2.

To be registered in the VAT register, the business has to fill in the form Coordinated Register Notification. The form may be filled in electronically on www.altinn.no. (only in Norwegian)

Do you not have access to Altinn?


If your enterprise is not registered in Norway, you must ensure that this is done. Registration is carried out by submitting the form Coordinated register notification part 1. For registration in the VAT Register use the Coordinated register notification part 2. The forms have to be sent by surface mail and are available for downloading here.

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