Redirect — consolidated into norway-mva.md in this directory.
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General reference only
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Quick reference fields
| Field | Value | |---|---| | Country | Norway (Norge) | | Tax name | MVA (Merverdiavgift) | | Standard rate | 25% | | Reduced rates | 15% (food and non-alcoholic beverages), 12% (passenger transport, accommodation, cinema, broadcasting, sports events, amusement parks) | | Zero rate | Exports, international transport, newspapers, electric vehicles (until phase-out), certain services to foreign ships/aircraft | | Exempt supplies | Financial services, insurance, medical, education, residential rental, cultural events (selected), immovable property (with option to tax) | | Return form | MVA-melding | | Filing portal | https://www.altinn.no | | Authority | Skatteetaten (Norwegian Tax Administration) | | Currency | NOK | | Filing frequency | Bi-monthly (standard: Jan-Feb, Mar-Apr, etc.), annual (turnover < NOK 1M), weekly (primary industries) | | Deadline | 1 month 10 days after period end (e.g., Jan-Feb due 10 April) | | Registration threshold | NOK 50,000 in 12 months | | Contributor | Open Accountants Skills Registry | | Validated by | Pending |
MVA-melding post codes
| Post | Meaning | |---|---| | 1 | Domestic sales and withdrawals at 25% | | 2 | Domestic sales and withdrawals at 15% | | 3 | Domestic sales and withdrawals at 12% | | 4 | Zero-rated domestic sales | | 5 | Exempt sales | | 6 | Export sales | | 7 | Purchases from abroad (reverse charge) — basis | | 8 | Purchases from abroad (reverse charge) — MVA | | 9 | Import of goods — basis | | 10 | Import of goods — MVA | | 11 | Domestic purchases at 25% — deductible input MVA | | 12 | Domestic purchases at 15% — deductible input MVA | | 13 | Domestic purchases at 12% — deductible input MVA | | 14 | Input MVA on imports (post 10 deductible amount) |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown rate | 25% | | Unknown purchase status | Not deductible | | Unknown counterparty | Domestic Norway | | Unknown business-use | 0% | | Unknown blocked status | Blocked |
Red flag thresholds
| Threshold | Value | |---|---| | HIGH single-transaction | NOK 50,000 | | HIGH tax-delta | NOK 5,000 | | MEDIUM concentration | >40% | | MEDIUM defaults | >4 | | LOW net position | NOK 100,000 |
Quick reference fields
| Field | Value |
|---|---|
| Country | Norway (Norge) |
| Tax name | MVA (Merverdiavgift) |
| Standard rate | 25% |
| Reduced rates | 15% (food and non-alcoholic beverages), 12% (passenger transport, accommodation, cinema, broadcasting, sports events, amusement parks) |
| Zero rate | Exports, international transport, newspapers, electric vehicles (until phase-out), certain services to foreign ships/aircraft |
| Exempt supplies | Financial services, insurance, medical, education, residential rental, cultural events (selected), immovable property (with option to tax) |
| Return form | MVA-melding |
| Filing portal | https://www.altinn.no |
| Authority | Skatteetaten (Norwegian Tax Administration) |
| Currency | NOK |
| Filing frequency | Bi-monthly (standard: Jan-Feb, Mar-Apr, etc.), annual (turnover < NOK 1M), weekly (primary industries) |
| Deadline | 1 month 10 days after period end (e.g., Jan-Feb due 10 April) |
| Registration threshold | NOK 50,000 in 12 months |
| Contributor | Open Accountants Skills Registry |
| Validated by | Pending |
Key jurisdictional note: Norway is NOT in the EU. No intra-community supplies. No VIES. All goods from EU/non-EU are imports. Services from abroad are reverse-charged.
MVA-melding post codes
| Post | Meaning |
|---|---|
| 1 | Domestic sales and withdrawals at 25% |
| 2 | Domestic sales and withdrawals at 15% |
| 3 | Domestic sales and withdrawals at 12% |
| 4 | Zero-rated domestic sales |
| 5 | Exempt sales |
| 6 | Export sales |
| 7 | Purchases from abroad (reverse charge) — basis |
| 8 | Purchases from abroad (reverse charge) — MVA |
| 9 | Import of goods — basis |
| 10 | Import of goods — MVA |
| 11 | Domestic purchases at 25% — deductible input MVA |
| 12 | Domestic purchases at 15% — deductible input MVA |
| 13 | Domestic purchases at 12% — deductible input MVA |
| 14 | Input MVA on imports (post 10 deductible amount) |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown rate | 25% |
| Unknown purchase status | Not deductible |
| Unknown counterparty | Domestic Norway |
| Unknown business-use | 0% |
| Unknown blocked status | Blocked |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single-transaction | NOK 50,000 |
| HIGH tax-delta | NOK 5,000 |
| MEDIUM concentration | >40% |
| MEDIUM defaults | >4 |
| LOW net position | NOK 100,000 |
Minimum viable — bank statement. Banks: DNB, Nordea, SpareBank 1, Handelsbanken, Danske Bank.
Banks pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| DNB, NORDEA, SPAREBANK 1, HANDELSBANKEN | EXCLUDE | Financial service exempt |
| RENTER, GEBYRER | EXCLUDE | Interest/fees exempt |
Government pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| SKATTEETATEN | EXCLUDE | Tax payment |
| NAV | EXCLUDE | Social security |
| BRØNNØYSUNDREGISTRENE | EXCLUDE | Company registry |
Utilities pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| HAFSLUND, STATKRAFT, FJORDKRAFT | Domestic 25% | Electricity |
| TELENOR, TELIA, ICE | Domestic 25% | Telecoms |
SaaS from abroad pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, ADOBE, META | Reverse charge 25% (post 7/8) | Norway treats EU same as non-EU |
| ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI | Reverse charge 25% (post 7/8) | Same |
| AWS, STRIPE, ATLASSIAN | Reverse charge 25% (post 7/8) | Even if billed from EU |
Food pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| REMA 1000, KIWI, MENY, COOP, BUNNPRIS | Domestic 15% for food | Default BLOCK as personal provisioning |
| RESTAURANT | Domestic 25% (restaurant service) | Entertainment: limited deductibility |
Internal transfers pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| OVERFØRING EGEN KONTO | EXCLUDE | |
| LØNN, SALARY | EXCLUDE |
Input: GOOGLE IRELAND ; DEBIT ; NOK 8,500
Treatment: Reverse charge at 25%. Post 7 = NOK 8,500. Post 8 = NOK 2,125. Input deductible. Net zero.
Input: REMA 1000 ; DEBIT ; NOK 1,150
Treatment: Food at 15%. Default BLOCK as personal unless business (hospitality).
Input: UK BUYER LTD ; CREDIT ; NOK 100,000
Treatment: Post 6. Zero-rated. Full input recovery.
Input: HOTEL BRISTOL ; DEBIT ; NOK 2,240
Treatment: Accommodation 12%. Net = 2,000. MVA = 240. Post 13 for input.
Input: RESTAURANT MAAEMO ; DEBIT ; NOK 5,000
Treatment: Entertainment. Limited deductibility. Conservative default: 0%.
Input: CUSTOMS — import machinery ; DEBIT ; NOK 500,000 + MVA NOK 125,000
Treatment: Post 9 = 500,000. Post 10 = 125,000. Post 14 = 125,000 (deductible).
Standard layout. Column H accepts MVA-melding post codes.
Format: DNB/Nordea CSV, DD.MM.YYYY, NOK. Language: Norwegian (Bokmal/Nynorsk). All foreign suppliers: Reverse charge regardless of EU/non-EU origin.
MVA number — "Norwegian org.nr. + MVA suffix?"
Filing frequency — bi-monthly (standard)
Prior credit — always ask
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Norway computations in the OpenAccountants Tax Library.
R-NO-1 — Below threshold
Trigger: turnover < NOK 50,000. Message: "Below registration threshold."R-NO-1
R-NO-2 — Partial deduction
Trigger: mixed taxable/exempt. Message: "Apportionment required per mval. § 8-2. Flag."mval. § 8-2
R-NO-3 — Fellesregistrering (group registration)
Trigger: VAT group. Message: "Group registration requires specialist. Escalate."R-NO-3
R-NO-4 — Svalbard supplies
Trigger: supplies to/from Svalbard. Message: "Svalbard is outside MVA territory. Specialist rules."R-NO-4
Banks pattern table
| Pattern | Treatment | Notes | |---|---|---| | DNB, NORDEA, SPAREBANK 1, HANDELSBANKEN | EXCLUDE | Financial service exempt | | RENTER, GEBYRER | EXCLUDE | Interest/fees exempt |
Government pattern table
| Pattern | Treatment | Notes | |---|---|---| | SKATTEETATEN | EXCLUDE | Tax payment | | NAV | EXCLUDE | Social security | | BRØNNØYSUNDREGISTRENE | EXCLUDE | Company registry |
Utilities pattern table
| Pattern | Treatment | Notes | |---|---|---| | HAFSLUND, STATKRAFT, FJORDKRAFT | Domestic 25% | Electricity | | TELENOR, TELIA, ICE | Domestic 25% | Telecoms |
SaaS from abroad pattern table
| Pattern | Treatment | Notes | |---|---|---| | GOOGLE, MICROSOFT, ADOBE, META | Reverse charge 25% (post 7/8) | Norway treats EU same as non-EU | | ZOOM, SLACK, NOTION, ANTHROPIC, OPENAI | Reverse charge 25% (post 7/8) | Same | | AWS, STRIPE, ATLASSIAN | Reverse charge 25% (post 7/8) | Even if billed from EU |
Food pattern table
| Pattern | Treatment | Notes | |---|---|---| | REMA 1000, KIWI, MENY, COOP, BUNNPRIS | Domestic 15% for food | Default BLOCK as personal provisioning | | RESTAURANT | Domestic 25% (restaurant service) | Entertainment: limited deductibility |
Internal transfers pattern table
| Pattern | Treatment | Notes | |---|---|---| | OVERFØRING EGEN KONTO | EXCLUDE | | | LØNN, SALARY | EXCLUDE | |
Standard rate 25%
Standard rate 25% (mval. § 5-1)mval. § 5-1
Reduced rate 15% — food and non-alcoholic beverages
Reduced rate 15% — food and non-alcoholic beverages (§ 5-2)§ 5-2
Reduced rate 12% — transport, accommodation, cinema, broadcasting, sports
Reduced rate 12% — transport, accommodation, cinema, broadcasting, sports (§ 5-3)§ 5-3
Zero rate categories
Zero rate — exports, international transport, newspapers, electric vehicles
Exempt categories
Exempt — financial, insurance, medical, education, residential rental, cultural (selected)
Reverse charge — all services from abroad
Reverse charge — ALL services from abroad (EU and non-EU alike, mval. § 3-30, § 11-3)mval. § 3-30, § 11-3
Import of goods treatment
Import of goods — MVA at customs or via postponed accounting
Blocked categories
Blocked — entertainment, personal use, vehicle (limited)
Norway-EU treatment
Norway-EU: no intra-community. EU goods = imports.
Vehicle costs
Vehicle costs — limited recovery, flag
Voluntary registration
Voluntary registration — for otherwise exempt activities (property), flag
Mixed-use
Mixed-use — apportionment, flag
Primary industries
Primary industries — weekly filing, flag
Sources list
1. Merverdiavgiftsloven (mval.) LOV-2009-06-19-58 2. Merverdiavgiftsforskriften (fmva.) 3. Altinn — https://www.altinn.noLOV-2009-06-19-58
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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