Norway VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in France. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Norwegian Tax Administration (Skatteetaten)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Skatteetaten (SKATTEETATEN)
Standard rate	25%
Reduced rates	15%, 12%
Registration threshold	NOK 50,000
Filing frequency	Bimonthly
E-invoicing / digital reporting	Public sector electronic invoicing is widely required, but there is no universal domestic B2B mandate.
Typical registration lead time	2-6 weeks