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Form BR-1011

Registrere i Merverdiavgiftsregisteret

Som næringsdrivende eller ansvarlig for en organisasjon med omsetning over et visst beløp, skal du som hovedregel registrere virksomheten i Merverdiavgiftsregisteret.

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:

Slik registrerer du virksomheten

1. Finn frem fakturaer

Finn frem fakturaene som viser at du har omsatt eller gjort uttak av varer eller tjenester over 50 000 kroner (eller 140 000 kroner dersom det er en veldedig organisasjon).

2. Søk registrering

  • Du søker via Samordnet registermelding
  • I Samordnet registermelding skal du velge "endring/nye opplysninger" og fylle ut de postene som omhandler merverdiavgift.
  • Last opp dine fakturaer som vedlegg.

 

Virksomheter som er registrert i Merverdiavgiftsregistreret må:

  • Kreve inn merverdiavgift på vegne av staten
  • Betale merverdiavgift for varer og tjenester du kjøper for virksomheten i Norge
  • Beregne hvor mye mva du skal betale når du importerer varer for virksomheten
  • Rapportere til Skatteetaten hvor mye merverdiavgift du har betalt og krevd inn.
  • Betale forskjellen mellom den merverdiavgiften du tar inn på dine salg (utgående merverdiavgift) og den merverdiavgiften du betaler for innkjøpene dine (inngående merverdiavgift).

 

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.

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.