Norway VAT Registration: Standard vs. Simplified

What you'll learn

This guide explains the two Norwegian VAT registration options—Standard and VOEC (VAT on E-Commerce)—to help you choose the right one for your business. We've made complex tax requirements simple to understand so you can make the best decision with confidence.

Standard Norwegian VAT Registration

When to choose Standard registration:

• You have physical presence in Norway (office, warehouse, staff)

• You sell goods already located within Norway

• You exceed the NOK 50,000 threshold for services

• You need to recover Norwegian input VAT

• You sell items valued above NOK 3,000

• You primarily sell to Norwegian businesses (B2B)

Key features:

• Full VAT registration with Norwegian Tax Authority

• Input VAT recovery on eligible local purchases

• Bi-monthly filing (every two months)

• Fiscal representative needed for non-EU/EEA businesses

• Complete reporting in Norwegian format

What to expect:

• More detailed reporting requirements

• Norwegian-compliant invoices

• Standard VAT rates: 25% (standard), 15% (food), 12% (transportation)

• Record-keeping for 5 years

VOEC Registration (Simplified)

When to choose VOEC registration:

• You're a foreign business with no Norwegian physical presence

• You sell low-value goods (under NOK 3,000) to Norwegian consumers

• You sell digital services to Norwegian consumers exceeding NOK 50,000 in a rolling 12 month period.

• You don't need to recover Norwegian input VAT

Key features:

• Simplified process through the VOEC portal

• Quarterly returns in a simplified format

• English-language registration and reporting

• No fiscal representative required

• No input VAT recovery

What to expect:

• Easier administration and reporting

• No need for Norwegian-format invoices to consumers

• Cannot be used for B2B sales

• Cannot be used for high-value goods (NOK 3,000+)

• Standard 25% VAT rate applies to most goods and services

Quick Comparison

Making Your Decision

Choose Standard Registration if:

• You have business operations in Norway

• You need to recover Norwegian input VAT

• You sell high-value goods (over NOK 3,000)

• You sell to Norwegian businesses

Choose VOEC Registration if:

• You're a foreign business with no Norwegian presence

• You sell low-value goods (under NOK 3,000) to consumers

• You sell digital services to consumers

Need Help?

We're here to support you. If you're unsure which registration type fits your business, just reach out to our team and we'll guide you through the decision.