This article gives an overview of when a foreign business must register for VAT in Norway and how registration through a VAT representative works. It is written for foreign businesses with commercial activities in Norway, where the registration rules that apply depend on the business’s connection to Norway.
When must a foreign business register?
A business must register in the VAT Register when its taxable supplies in Norway exceed NOK 50,000 within a 12-month period (Section 2-1 of the Value Added Tax Act). The obligation depends on the business’s activities in Norway, not on where the company is incorporated or the nationality of its owners.
Ordinary registration or registration through a representative
Foreign businesses with a place of business or residence in Norway register under the ordinary rules, for example through a Norwegian branch (NUF) with a sufficiently permanent establishment. Whether a place of business exists depends on a concrete assessment, such as whether the business has an office, a fixed base for employees and equipment, or a warehouse from which goods are sold.
Foreign businesses without a place of business or residence in Norway must, as a main rule, register through a representative (Section 2-1 sixth paragraph of the Value Added Tax Act). Examples include businesses selling goods from a consignment warehouse in Norway, or carrying out short-term assignments in Norway without an office here.
Businesses that may register directly
The requirement for a representative does not apply to businesses established in the United Kingdom, or in an EEA state with which Norway has an agreement on mutual assistance in tax collection. These businesses may register directly in the VAT Register. The current list of countries is published by the Norwegian Tax Administration on Altinn, and it may change.
Why registration matters for input VAT
Registration gives the foreign business the same right to deduct input VAT on its costs in Norway as Norwegian businesses. Foreign businesses that are not registered may in some cases apply for a refund of Norwegian VAT under a separate refund scheme, but the conditions are strict and the scheme is not available to businesses that are required to register.
Sales “in” Norway or “to” Norway?
The registration obligation requires supplies within the Norwegian VAT area. With distance selling and online sales, it can be difficult to distinguish between sales in Norway and sales to Norway from abroad.
In Rt. 2006 p. 364 (Ifi Oy), the Supreme Court held that a Finnish company selling to Norwegian customers was liable to register in Norway. The decision requires an overall assessment of whether the supplies have a sufficient connection to Norway. Factors such as delivery in Norway, marketing aimed at the Norwegian market and customer contact in Norway may be relevant.
Since 1 April 2020, sales of low-value goods (below NOK 3,000 per item) to consumers in Norway have been subject to VAT through the VOEC scheme. See our article on the Norwegian VOEC scheme.
The representative’s role
The representative must be resident or have a place of business in Norway. The foreign business is registered in the VAT Register through the representative, and both the business and the representative are involved in the registration.
Joint and several liability
As a main rule, the representative is jointly and severally liable with the foreign business for the VAT (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.
The representative must also ensure that documentation of the business’s supplies is available in accordance with the bookkeeping rules.
Transport businesses
Special rules apply to foreign businesses that only carry out transport in Norway as part of transport to or from Norway. Such businesses should assess whether to register or to use the refund scheme.
How we can help
We assist foreign businesses with assessing the registration obligation, registration through a representative or directly, and VAT questions related to activities in Norway. See also our article on VAT representation for foreign businesses. 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.
