Registration in the Value Added Tax Register

Any self-employed person, or person responsible for an organisation with turnover above a certain threshold amount, will normally be obliged to register the enterprise in the Value Added Tax Register.

Which enterprises must be registered?

The threshold amount is

  • NOK 50,000 for businesses and most organisations
  • NOK 140,000 for charitable and benevolent organisations

Some types of goods and services are not liable for VAT. Only turnover liable for VAT is taken into consideration when we decide whether the business or organisation is required to register.

In doubt?

Answer a few questions, and we will help you find out whether your business must be registered:

How to register

The Tax Administration has launched a new registration solution for the Value Added Tax Register. The new solution replaces Coordinated register notification part 2. Applications can no longer be submitted on paper.

 

Make sure your enterprise is registered in the Central Coordinating Register of Legal Entities before you proceed.

 

To register your business, you need one of the following roles in Altinn:

You can fill in and submit a registration application if you have one of these roles:

  • Limited signing rights
  • Contact person NUF

If you have one of these roles, you can fill in the application, but not submit it:

  • Responsible auditor
  • Accounting employee
  • Accountant with signing rights
  • Accountant without signing rights
  • Assistant auditor

You can also register if you have a pre-delegated role in your business, for example as a general manager or chairman of the board.

Read more about roles and rights at Altinn

Enterprises that are registered in the Value Added Tax Register must:

  • Collect value added tax on behalf of the government
  • Pay value added tax 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 value added tax you’ve paid and collected
  • Pay the difference between the value added tax you collect on your sales (output VAT) and the value added tax you pay on your purchases (input VAT)

 

Cooperating companies can apply for joint registration.

This applies to:

  • Several enterprises operated by the same owner, either a person or a company
  • Cooperating companies
  • Student welfare organisations
  • Universities
  • Health authorities
  • Credit unions
  • Business run jointly, such as joint ownership

For cooperating companies, it’s a condition that one or more of the other companies own at least 85 % of the capital in each company.

The enterprises can register separately if they are separated from the rest of the business, and have their own accounting.

To register , you will need one of the following roles in Altinn:

  • Limited signing rights
  • Contact person NUF

If the person applying does not have signing rights for all the enterprises, you must attach documentation confirming that these enterprises wish to participate in the joint registration. The enterprises must sign a document stating that they will commit to participate in the joint registration.

The document must include:

  • the name and organisation number of all the enterprises participating in the joint registration
  • from which date or for which period the joint registration will apply
  • the signature of the person/persons authorised to commit the enterprise to participate in the joint registration

Relevant documentation can be, for example, protocols from the general meeting (AS), partners’ meeting (ANS) or similar for other legal structures, or other types of statements that confirm that the enterprise wishes to participate in a joint registration.

You can apply for voluntary registration in the Value Added Tax Register for the letting of buildings or installations for use by enterprises that are registered in accordance with the Value Added Tax Act. This also applies to buildings and installations intended for use by public sector enterprises that are entitled to VAT compensation.

Read more about voluntary registration

If you expect significant VAT-liable sales within a short period, you can pre-register in the Value Added Tax Register.

Pre-registration in the VAT Register

Enterprises that do not have a place of business or domicile in Norway, must  register with a representative. The representative must have his / her domicile or  registered business address in Norway, and is jointly responsible for submitting the VAT report and paying due value added tax (joint and several liability). You must find a representative yourself.

Altinn roles or access to the registration service for value added tax is required to fill in and/or send applications for all registrations. For Norwegian-registered foreign enterprise (NUF), this means that the contact persons for the enterprise must be online users.

The obligation to register by representative does not apply if you’re resident in Great Britain or in one of the following EEA countries: Belgium, Denmark, Finland, France, Iceland, Ireland, Italy, Luxembourg, Malta, The Netherlands, Poland, Portugal, Slovenia, Spain, Sweden, Germany, Czech Republic, Bulgaria, Estonia, Greece, Croatia, Cyprus, Latvia, Lithuania, Romania, Slovakia, Hungary and Austria.

If you still choose to have a representative for one of these countries, the representative will not be jointly and severally liable for paying value added tax.

With the launch of a simpler and faster service for applying for registration in the Value Added Tax Register, we have discontinued the paper applications that previously could be used in the registration process.