Coronavirus - important information from the Tax Administration

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 sign, you need one of the following roles in Altinn:

  • 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.

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

  • Limited signing rights
  • Contact person NUF

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.

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.

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.