Do I have to register in the VAT Register?

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As a business or person responsible for an organisation with turnover above a certain threshold amount, you will normally be obliged to register the enterprise in the VAT Register.

Some types of goods and services are not vatable. Only the vatable component of the turnover is taken into consideration when we decide whether the business or organisation is required to register.
Go to registration in the VAT Register  

Which businesses must report and pay VAT?

Threshold amount for businesses: NOK 50,000

As a general rule, all businesses with a turnover above this amount during the past 12 months must collect, report and pay VAT. All businesses which must collect VAT on goods and services they sell must register in the VAT Register.

Which organisations must report and pay VAT?

Threshold amount for voluntary organisations: NOK 140,000
Threshold amount for other organisations: NOK 50,000

As a general rule, all organisations with a turnover of more than this amount during the past 12 months must collect, report and pay VAT. Read more about VAT and organisations

Enterprises which are registered in the VAT Register must:

  • Collect VAT on behalf of the State
  • Pay VAT on goods and services which you purchase for the enterprise in Norway
  • Calculate how much VAT you must pay when you import goods for the enterprise
  • Declare to the Norwegian Tax Administration how much VAT you have paid and collected
  • Pay the difference between the VAT you collect on your sales (output VAT) and the VAT you pay on your purchases (input VAT).

Read more about voluntary registration in the VAT Register for construction and engineering enterprises.

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