This article explains when a foreign business must register for Norwegian VAT and when it needs a VAT representative to do so. It also covers the representative’s role and liability, the VOEC alternative for e-commerce and related obligations. It is written for foreign businesses that sell goods or services in Norway and for their advisers.
Registration for VAT
You must register your business in the VAT Register when its taxable supplies in Norway exceed NOK 50,000 within a 12-month period. This follows from Section 2-1 of the Value Added Tax Act. Special rules apply to services purchased from abroad by Norwegian businesses (reverse charge) and to sales of low-value goods and remotely deliverable services to consumers. See our separate article on VAT registration in Norway.
When a representative is required
As a main rule, a business without a place of business or residence in Norway must register through a representative who is resident or has a place of business in Norway (Section 2-1 of the Value Added Tax Act). The representative is registered in the VAT Register on behalf of the foreign business.
Businesses established in the United Kingdom, or in an EEA state with which Norway has an agreement on mutual assistance in tax collection, may register directly without a representative. The current list of countries is published by the Norwegian Tax Administration on Altinn. A business that may register directly can still choose to use a representative.
The representative’s role
The VAT representative acts on behalf of the foreign business in VAT matters. In practice, this includes registration, filing VAT returns and correspondence with the Norwegian Tax Administration.
Your business remains responsible for providing correct and complete information about its supplies. It is also responsible for keeping accounting records and documentation in accordance with Norwegian rules.
Joint and several liability
As a main rule, the VAT representative is jointly and severally liable for the VAT under Section 11-1 fourth paragraph of the Value Added Tax Act. The joint liability does not apply where the business is resident in an EEA state or the United Kingdom, and that state has an agreement with Norway on the exchange of information and assistance with the recovery of VAT claims. The exception does not extend to every state with which Norway has a tax treaty.
According to the Tax Administration’s guidance, the exemption appears to concern liability for payment. The representative may therefore still have responsibilities relating to the calculation of VAT and documentation. Because of this, a representative will usually need full access to information about your supplies in Norway.
E-commerce and the VOEC scheme
Foreign sellers and electronic marketplaces that sell low-value goods (below NOK 3,000 per item) or remotely deliverable services to consumers in Norway may use the simplified VOEC scheme instead of ordinary registration. A VAT representative is not required under the VOEC scheme. See our article on the Norwegian VOEC scheme.
Contractors and staffing businesses
Foreign contractors and staffing businesses carrying out assignments in Norway may face several obligations in addition to VAT, including:
assessment of tax liability for the business and its employees in Norway;
reporting of contracts and employees to the Norwegian Tax Administration; and
compliance with Norwegian working-time and employment rules.
Accounting and payroll
VAT representation is a legal role and does not replace accounting or payroll services. Where your business needs bookkeeping, payroll or similar services in Norway, these should be handled by an accountant or service provider qualified to do so. We can cooperate with your own accountant.
How we can help
We can act as VAT representative, and we assist with assessing whether registration and a representative are required, registration in the VAT Register, VAT returns and correspondence with the Norwegian Tax Administration. We also assist with VAT and tax questions related to establishing activities in Norway. 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.
