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.
Answer a few questions, and we will help you find out whether your business must be registered:
How to register
1. Find your outgoing invoices
Make sure you have invoices showing that you’ve had a turnover or a withdrawal of goods and services above the threshold amount of NOK 50 000 (or NOK 140 000 if it is a charitable organisation).
2. Apply for registration
- Use the coordinated register notification.
- In the coordinated register notification, select “endring/nye opplysninger” (changes/new information) and complete the items related to value added tax.
- Upload your invoices as attachments.
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
- 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
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.
The obligation to register by representative does not apply if you’re resident in one of the following EEA countries: Belgium, Denmark, Finland, France, Iceland, 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 do not have a Norwegian national identity number, you do not have access to Altinn. Submit the paper version of the coordinated register notification part 1. The Brønnøysund Register processes the form and allocates an organisation number.
When you exceed the threshold amount of NOK 50 000, you must complete the coordinated register notification part 2 in order to be registered in the Value Added Tax Register.