Norway VAT registration threshold

What this value means

PERIOD BASIS: Rolling 12-month period — registration is required when taxable turnover and withdrawals 'til sammen har oversteget 50.000 kroner i en periode på tolv måneder' (have together exceeded NOK 50,000 in a period of twelve months); it is a look-back over any 12-month window, not a calendar year. SECOND LIMB: NOK 140,000 for charitable and benevolent institutions and organisations ('For veldedige og allmennyttige institusjoner og organisasjoner er beløpsgrensen 140.000 kroner', § 2-1 first paragraph, second sentence). NON-ESTABLISHED SUPPLIERS: The same NOK 50,000/12-month threshold applies to non-established businesses — there is no nil-threshold rule for foreigners. A taxable person 'som ikke har forretningssted eller hjemsted i merverdiavgiftsområdet, skal registreres ved representant' (must register through a representative, § 2-1 sixth paragraph); businesses established in the EEA/UK etc. covered by mutual-assistance agreements are exempted from the representative requirement in practice. Alternatively, foreign B2C suppliers of electronic services/low-value goods may use the simplified VOEC registration (§ 14-4 ff.) with the same threshold. Not an EU member: Directive (EU) 2020/285 does not apply. IMPORTED DIGITAL SERVICES: VOEC (VAT On E-Commerce): foreign suppliers of electronic services to Norwegian consumers (and, since 1 April 2020, of low-value goods under NOK 3,000) may use the simplified registration and reporting scheme of §§ 14-4 to 14-7 ('Forenklet registrerings- og rapporteringsordning') instead of ordinary/representative registration. The registration trigger is the SAME NOK 50,000/12-month threshold — Norway is not a zero-threshold digital jurisdiction, but B2C e-services have been taxable with supplier registration since 2011 (the former VOES scheme, folded into VOEC). Engine traps: (1) the period is ANY rolling 12 months, not a calendar/financial year — systems keyed to annual turnover mis-time the trigger; (2) registration takes effect from and including the invoice that crosses NOK 50,000 — the crossing supply itself is taxable, there is no fresh start; (3) the NOK 50,000 figure predates the 2009 Act (carried over unchanged from the 1969 Act; it has not been indexed for decades, so it catches very small operators); (4) pre-registration (forhåndsregistrering) and voluntary registration for lessors of real property are separate regimes (§§ 2-3, 2-4); (5) deregistration is governed by § 14-3 and is not automatic when turnover dips below the limit; (6) joint/group registration for cooperating companies exists (§ 2-2); (7) VOEC covers B2C only — B2B remote services are reverse-charged by the Norwegian recipient (§ 3-30), no supplier registration. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/no/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/no/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/no/vat-registration-threshold

Other Norway series: Norges Bank policy rate (styringsrenten) · MVA (merverdiavgift) standard rate · General statutory minimum wage (none · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Personal income tax · Norges Bank exchange rates