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