VAT in Norway
VAT is a tax that your business collects from your customers on behalf of the state. VAT must be levied on most goods and services when you sell these (outgoing VAT). In the same way, you get a deduction for VAT for most goods and services you buy for the business (incoming VAT).
The VAT rates
25% – for most goods or services
15% – for food and drink
12% – for passenger transport, cinema tickets and room rental
Are all sales subject to VAT?
Some services, such as health services, educational services and cultural services, are exempt from the provisions of the VAT Act. Sales of such services do not give the right to registration in the VAT register, and outgoing VAT shall not be calculated. You will also not be entitled to a deduction for input VAT on purchases you make to a business that is exempt from the provisions of the VAT Act.
Some goods and services are exempt from the calculation of VAT on turnover, so-called zero rate. This applies, for example, to exports, sales of books in the last stages of sales, sales of newspapers and used cars. The turnover is nevertheless covered by the VAT Act and gives you the right to register in the VAT register and a deduction for input VAT.
You can learn more about Norwegian taxation and VAT in particular from the new VAT-textbook, that went on sale in the spring of 2021.