Norway

Country	Norway
Currency	NOK
EU Member State	No
Standard VAT rate	25%
Reduced VAT rate	8% / 15%
VAT registration limit for established businesses	50000 NOK
VAT registration limit for non-established businesses	50000 NOK
VAT registration rate for distance sellers	Not relevant
VAT return filing periods	Bi monthly
Annual returns	No
Intrastat thresholds: dispatches and arrivals	Not relevant
EC Sales Lists frequency	Not relevant
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Yes
Reverse Charge	Will only apply when a company purchases services that are capable of delivery in Norway from a remote location.
Fiscal representative required for non-EU businesses	Yes
Statute of limitations	Please contact Essentia for specific advice