VAT for charitable and benevolent organisations

The rules for VAT are generally the same for businesses and organisations. There are some exceptions for charitable and benevolent organisations.

Organisations are obliged to calculate VAT when they

  1. are engaged in commercial activity
  2. have turnover of goods and services for which VAT must be calculated
  3. turnover and vatable withdrawals exceed NOK 140,000

     

Rates

Charitable and benevolent organisations must not calculate and report value added tax (VAT) if their turnover is under NOK 140,000. There are some exceptions and exemptions from the VAT rules for organisations.

Read more about the rates for value added tax that apply to charitable and benevolent organisations.

What do I have to do if I am given responsibility for VAT within an organisation?

  1. Find out the organisation’s turnover
  2. Check what types of goods and services the organisation sells and whether the sales are vatable
  3. Check whether the organisation is or should be registered in the VAT Register
  4. If the organisation is not registered: Monitor the organisation’s turnover and see whether the vatable component exceeds the threshold amount of NOK 140,000

Organisations which are registered in the VAT Register must:

  1. Submit a tax return for VAT every other month (new from 2017)
  2. Include VAT in their annual accounts
  3. Follow the rules that specifically apply to charitable and benevolent organisations
  4. Otherwise calculate and report VAT in the same way as businesses

See also: