Norway
VAT Name :
MVA
VAT Number Format :
123 456 789 MVA
VAT Information Offices :
Contact telephone number – 0047 22 07 70 00
RATES
| Rate | Type | Which goods or services |
|---|---|---|
| 25% | Standard | All other taxable goods and services |
| 15% | Reduced | Beverages and foodstuffs |
| 12% | Reduced | Transport services; Cultural and sports activities |
| 0% | Zero | E-books |
EXEMPTIONS
- Leasing and letting of immovable property including hotel accommodation (option to tax exists for letting of immovable property)
- Banking, finance and insurance services
- Healthcare and social services
- Education, tutorial services and vocational training
- Sporting activities
- Charity activities
- Public broadcasting
- Cultural sector activities – admission fees to opera, ballet, etc.
- Exhibitions, galleries and museums
- Fees to concerts and sporting events, amusement parks, etc.
- Certain activities in the public interest
THRESHOLDS
Registration Threshold : NOK 50.000
(Fiscal representation – mandatory for non established businesses)
PENALTIES
General :
– Overdue VAT payments subject to a penalty interest regime – set every 6 months
– Penalties may apply in cases of tax fraud, evasion, etc.
DEADLINES
Standard Tax Period : Bi-monthly
Filing: 1 month and 10 days from reporting date