Norway (NO)

Country Norway
EU Member State No
Standard rate of VAT 25%
Reduced rates 10% / 15%
VAT identification number format 123 456 789 MVA
VAT registration limit established businesses NOK 50,000
VAT registration limit non-established businesses NOK 50,000
VAT registration limit distance sales N/A
VAT return periods Bi-monthly
Annual returns No
Intrastat thresholds: dispatches and arrivals N/A
EC Sales Lists frequency N/A
EC purchase lists N/A
Other reporting requirements No
VAT recovery by non-established non-EU businesses Allowed for all countries.
Expenses on which VAT is not recoverable Most countries including Norway restrict input tax recovery on certain items. This may include costs related to cars and business entertainment.
Reverse Charge The reverse charge mechanism applies where a business purchases services that are capable of delivery in Norway from a remote location.
Extended reverse charge Not available
Fiscal representative required for non-EU businesses A non-established business must appoint a resident tax representative unless it has a place of business or registered office in Norway.
Use and enjoyment rules N/A
Statute of limitations Recovery of VAT by the tax authorities: The period is 10 years.
Deduction and refund of VAT: The period is 3 years

This information is correct at the time of publishing (January 2016) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.