All businesses with vatable turnover are obliged to apply for registration in the Value Added Tax Register (VAT Register). Foreign businesses which have VAT liable turnover in Norway must register in the VAT Register in accordance with the same rules as Norwegian enterprises.
You can't include VAT in invoices or make deductions for VAT on anything you purchase until your business has been registered in the VAT Register.
Threshold amount and invoicing
The threshold amount for businesses is NOK 50,000. All businesses whose turnover has exceeded this amount during the past 12 months must apply for registration. Together with your application, you must attach a copy of all outgoing invoices since you started your business until you exceeded NOK 50,000. You can't include VAT in your invoices until you are registered in the VAT Register. You will then also have to retrospectively invoice VAT on the invoice which caused you to exceed the threshold amount and any subsequent invoices.
It can take a few weeks to complete the registration process in the VAT Register.
Once your business is registered in the VAT Register, you must:
- collect VAT on behalf of the State
- 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. The reports must be based on updated accounts.
- pay the difference between the VAT you collect on your sales (output VAT) and the VAT you pay on your purchases (input VAT)
How to apply for registration
In order to be registered in the VAT Register, you must submit the form entitled “Coordinated register notification” in Altinn.
Application on paper
If you don't already have a Norwegian national identity number or D number, you won't have access to Altinn. In this case, you must submit the form entitled “Coordinated register notification part 1” on paper. This will be processed by the Brønnøysund Register Centre, which assigns organisation numbers. When you exceed NOK 50,000, you must fill in part 2 of the Coordinated register notification in order to register in the VAT Register.
Businesses that don't have a place of business or domicile in Norway must be registered through a representative. The representative must have a domicile or registered business address in Norway and will be jointly responsible with you for submitting the VAT return and for paying outstanding VAT (known as ‘joint and several liability’). You must find your own representative.
The obligation to register with a representative does not apply if you are domiciled in one of the following EEA states: Belgium, Denmark, Finland, France, Iceland, Italy, Malta, The Netherlands, Poland, Portugal, Slovenia, Spain, United Kingdom, Sweden, Germany, Czech Republic, Bulgaria, Estonia, Faeroe Islands, Greenland, Greece, Croatia, Cyprus, Latvia, Lithuania, Romania, Slovakia and Hungary.
When you cease to carry out VAT liable activity in Norway, you must submit the cessation notification so that you will be deleted from the VAT Register.
While you are registered in the VAT Register, you must submit the VAT return. It is therefore important that you submit a cessation notification as soon as your business stops trading. Remember to submit all your tax returns for VAT, even if you have no turnover during the period.
In order to be deleted from the VAT Register, you must submit the form Coordinated register notification electronically.