Norway

VAT Return in Norway

Norwegian VAT (merverdiavgift, MVA) for 2026: registration, rates, deductions and the VAT return (skattemelding for merverdiavgift). It covers the NOK 50,000 registration limit (NOK 140,000 for charities, NOK 3 million for sports tickets), pre-registration, the 25% standard rate and the 15%, 12% and 11.11% reduced rates, exempt and zero-rated supplies, input VAT and the blocked items (entertainment, serving, passenger cars, staff benefits), the NOK 10,000 bank-payment rule, two-monthly and annual periods and their deadlines, imports, remote services bought from abroad, VOEC for low-value goods, corrections, enforcement fines, additional tax and interest. Norway is in the EEA but not the EU: there are no intra-community supplies.