VAT Representation in Norway
A foreign company that does business in Norway should be registered in the Norwegian VAT register. If the company is not registered in a EEA country and does not have a place of business in Norway, the company will need to use a VAT representative in Norway.
Norwegian VAT Register
If a foreign company carries out a project with a value of over NOK 50.000 (+/- € 5000,-) within 12 monts, the company should be registered in the Norwegian VAT register. The duration of the work in Norway is not relevant. Even if the business is only active for a few days it should be registered in the VAT register. This is relevant both for Norwegian registered companies (such as an AS) and for foreign companies doing business in Norway.
Register a business in the Norwegian VAT Register
All foreign businesses that are selling and do not have a permanent establishment or domicile in Norway are required to register with a VAT representative in Norway. This requirement does not apply to businesses from the EEA countries Austria, Bulgaria, Belgium, Croatia, Czech Republic, Cyprus, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Romania, Slovenia, Slovakia, Spain, Sweden.
Foreign companies from these countries should just be registered in the Norwegian VAT register but do not need a VAT representative.
VAT representative in Norway
A business that is not from the countries above and without a permanent establishment in Norway, will need a VAT representative in order to trade in Norway.
This VAT representative is also called a Norwegian fiscal agent or tax representative.
Selling online to Norwegian consumers from abroad
If your business sell goods or services online (e-commerce) to Norwegian consumers, you can choose to make use of a simplified VAT registerion, the VOEC scheme. The VOEC avoids that the Norwegian consumer has to pay Norwegian VAT and fees for customs clearance when the goods are received. The VOEC registration is done through the Norwegian tax authorities.
More on VAT representation in Norway?
Get in touch with us to learn more about our VAT representation services. We want to help you move your business in Norway forward.