Value added tax (VAT) is an indirect tax on the consumption of goods and services. The Norwegian name for VAT is «merverdiavgift» («MVA»).
The Norwegian VAT system is not based on the European Union’s VAT Directives.
The Norwegian VAT system is independent to the VAT Directives within the EU. However, the Norwegian VAT system is designed on the same basic principles as other country’s VAT systems.
As opposed to the EU, Norway is not a part of the intra community trade system that exists between the EU member states. Consequently, Norway has not adopted VAT rules corresponding to the part of the VAT system in EU that applies for the trade between businesses in the different EU member states.
The trade that could be affected by the Norwegian VAT legislation is sale of goods and services within Norway, import of goods and services to Norway from foreign countries, and export of goods and services from Norway to foreign countries.
Both Norwegian businesses, businesses established in other countries, and a Norwegian branch of a foreign company carrying on activities in Norway, could be obliged to register for VAT and pay VAT on their turnover in Norway.
If your business delivers goods and/or services to Norwegian customers, and you need VAT-assistance in this regard, you may wish to contact us for counseling.
Phone: +47 90 75 45 70
Visiting and postal address:
Akersgt. 45, 0158 Oslo, Norway
Marianne Scheel is a Norwegian lawyer (attorney-at-law) with broad experience within the VAT field.
A fee has to be paid up front on assignment.
Published Author 2015:
Norsk merverdiavgift ved internasjonal handel