Consumption/VAT/Sales Tax in Norway

Overview by
Nature of the Tax
Value added tax is called MVA (Merverdiavgift or meirverdiavgift, informally moms).
Standard Rate
Reduced Tax Rate
There is a 14% tax rate for food and 8% rate for passenger transport, hotel accommodation and cinema tickets.
Exclusion From Taxation
Exemptions for exports, banking, insurance, books, entertainment costs and health expenses.
Method of Calculation, Declaration and Settlement
Vat applies at each stage of production and distribution. Businesses with annual turnover above NOK 50 000 must register for VAT purposes. VAT on inputs purchased by the registrants is deductible in the VAT accounts. VAT returns are sent to the county tax assessment office six times a year. If the annual turnover is less than NOK 1 million, it's possible to apply for an annual VAT payment. Business enterprises in the agriculture, forestry and fishery sector submit annual VAT returns. The Norwegian Customs and Excise is responsible for calculating and collecting the VAT on imported goods.


Guide to the Norwegian tax administration

Other Consumption Taxes
Taxes for alcohol, tobacco, cars and other vehicles, oil products, electric power, waste, dangerous chemicals, chocolate, sugar products, non-alcoholic beaverages, beaverage packaging and food production.

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Experts Views (1)
  • EU VAT Guide

    With 27 EU Member States, each with their own VAT legislation to consider, VAT can be a time consuming and confusing task for international business.

    Accordance on 24 Jan 2012 related to Consumption/VAT/Sales Tax in Norway

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  • Accordance

    International VAT Compliance,