Taxnorway - International pages

Value Added Tax

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Value added tax (VAT) is a tax on consumption that must be paid on importation and on domestic sales of goods and services liable for tax throughout the whole chain of distribution.

Act no. 58 of 19 June 2009 contains the provisions relating to value added tax.
The rates for VAT for 2012 were as follows:
• 25% general rate
• 15% on foodstuffs, and
• 8% on passenger transport, accommodation, broadcasting and the cinema.
A separate brochure «Guide to Value Added Tax in Norway» has been produced that provides a more detailed overview of the regulations concerning VAT in Norway.

Find more information about:

Foreign businesses that do not have turnover in Norway

Foreign businesses that have turnover in Norway

Registration in the VAT Register

VAT on electronic services

Special rules for goods/services for use in offshore petroleum activity