Registration in the VAT Register (Merverdiavgiftsregisteret) is the starting point for charging and deducting VAT in Norway, and the Value Added Tax Act (merverdiavgiftsloven) provides several special forms of registration. This article outlines the requirements for registration, the different registration types, the registration process and the obligations that follow. It is written for Norwegian and foreign businesses that are approaching or have passed the registration threshold.
Who Must Register
Under Section 2-1 first paragraph of the Act, businesses and public bodies must register when their turnover and withdrawals within the scope of the Act together exceed NOK 50,000 within a period of twelve months. For charitable and non-profit institutions and organisations, the threshold is NOK 140,000.
The following points apply:
only turnover that falls within the scope of the Act counts, including zero-rated supplies, while exempt supplies do not;
the amount is calculated without VAT;
the twelve-month period is rolling and is not tied to the calendar year; and
a business may not state VAT in its sales documents until it is registered (Section 15-11).
Special thresholds apply in some areas, for example for the sale of admission to sporting events (Section 2-1 second paragraph).
Special Forms of Registration
Joint Registration
Under Section 2-2 third paragraph, two or more cooperating companies may be registered as one taxable person if at least 85 per cent of the capital in each company is owned by one or more of the participating companies. Within a joint registration, supplies between the participating companies fall outside the VAT system, and the group submits one VAT return. All participating companies are jointly and severally liable for the VAT. The time from which a joint registration takes effect is regulated in Section 14-1.
Separate Registration of Part of a Business
Under Section 2-2 second paragraph, part of a business may be registered as a separate taxable person if it is physically and formally separated. Weight is given to whether that part has separate purchasing, inventories and employees, and separate accounts must be kept. This is relevant, for example, where an organisation has a commercial activity alongside non-commercial activities.
Pre-registration
Under Section 2-4, a business that has not reached the threshold may be pre-registered if it has made significant acquisitions directly linked to future taxable sales, or if its taxable turnover will exceed the threshold no later than three weeks after sales begin. Under Section 2-4-1 of the VAT Regulations:
acquisitions are significant when they amount to at least NOK 250,000 including VAT (2026);
it must appear overwhelmingly likely that turnover in normal operations will be well above the threshold; and
pre-registration on this basis is not available if the threshold is expected to be reached within less than four months of the application.
Voluntary Registration for Landlords
Under Section 2-3 first paragraph, a business or public body that lets buildings or facilities may register voluntarily if the premises are used by a registered business or by specified municipal bodies. The registration thresholds in Section 2-1 apply correspondingly. Under Section 2-3-1 of the VAT Regulations, the registration covers only the areas where the user would have had a right to deduct input VAT had it owned the property, and there must be an unbroken chain of voluntarily registered parties between the landlord and the user. The landlord must document how the property is used, including floor plans and lease agreements (Section 2-3-2).
Voluntary registration for letting may be given effect up to six months back in time, but not earlier than the reporting period that ended within the six months before the application was logged (Section 14-1 second paragraph).
Foreign Businesses and Representatives
Under Section 2-1 sixth paragraph, a business without a place of business or residence in Norway must be registered through a representative with a residence or place of business in Norway. This requirement does not apply to businesses resident in an EEA state or the United Kingdom where that state, under a tax treaty or other international agreement with Norway, must exchange information and assist with the recovery of VAT claims. Foreign sellers of low-value goods and remotely deliverable services to consumers may instead use the simplified VOEC scheme.
The Registration Process
Registration is made electronically with the Norwegian Tax Administration through Altinn. Before applying:
a business that must be registered in the Register of Business Enterprises (Foretaksregisteret) must be registered there first, unless the tax office consents otherwise in special cases (Section 14-1 first paragraph);
the applicant must have the necessary Altinn role or authorisation for the business; and
the correct registration type should be identified and the necessary documentation prepared.
The decision is sent to the business’s Altinn inbox. Processing time depends on the case.
Obligations After Registration
Invoicing
Once registered, the business must state VAT in its sales documents and use its organisation number followed by “MVA”. For sales made after the threshold was exceeded but before registration, VAT may be invoiced once registration has taken place.
VAT Returns
The main rule is that the VAT return is submitted six times a year, for bimonthly periods, under the Tax Administration Regulations. A business with turnover of no more than NOK 1 million may apply for an annual reporting period if it has been registered for at least twelve months and has met its obligations on time. The application must be submitted by 1 February, and the annual return is due by 10 March of the following year.
A business on annual reporting must notify the tax office if turnover is expected to exceed NOK 1 million. Late or missing returns may lead to a coercive fine under Section 14-1 of the Tax Administration Act, which is calculated on the basis of the court fee and adjusted annually.
Deduction for Purchases Before Registration
Under Section 8-6 of the Value Added Tax Act, a newly registered business may deduct input VAT on goods and services acquired up to three years before registration, provided they were acquired for use in the business that is later registered and have not been sold or withdrawn before registration.
Changing or Deleting a Registration
Changes in the business, such as new activities, must be reported to the Tax Administration. Under Section 14-3, the registration must be deleted if the business has ceased. If turnover falls below the threshold without the business being deleted on that basis, the business remains registered for at least two full calendar years. Deletion from the VAT Register does not affect the business’s registration in the Central Coordinating Register for Legal Entities or its organisation number.
How we can help
We assist Norwegian and foreign businesses with VAT registration, choice of registration type, VAT representation and questions arising after registration. You can read more about the firm at advokats.no or get in touch through our contact page.
This article provides general information as of 29 October 2026 and is not legal advice for your specific situation.
