VAT registration in Norway for your online store
VAT registration in Norway, returns filed in Norway and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Norway you need a VAT number in Norway and you must file your returns there. The service includes registration and tax compliance in Norway: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Norway: 25% (reduced: 15% and 12%). Norway is not in the EU but is in the EEA: OSS does not apply and VAT is declared there, either with a Norwegian number or under the VOEC scheme for small shipments.
When you need a VAT number in Norway
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Norway and sell from there to its customers: no OSS applies there.
- You import in Norway in your own name and want to recover the import VAT.
- You sell to consumers in Norway above the thresholds or outside the simplified schemes.
- You sell through your own Shopify store, not only through a marketplace that declares on your behalf.
VAT in Norway at a glance
| 🇳🇴 Norway | |
|---|---|
| Standard VAT rate | 25 % |
| Reduced rates | 15% and 12% |
| Where you register | With the Norwegian Tax Administration (Skatteetaten), in the VAT register (MVA). For low-value shipments to consumers there is the simplified VOEC scheme. |
| What number you get | Norwegian organisation number with the MVA suffix |
| What you file | Bi-monthly VAT return (six a year) or, under the VOEC scheme, quarterly. |
| Transactions with other countries | No intra-EU transactions: goods enter as imports, with import VAT in the return. |
| Fiscal representative | EU businesses from countries with a mutual assistance agreement (Spain included) register directly; for the others the representative is included. |
| Packaging and EPR | Packaging through Grønt Punkt Norge. Ask us about your case. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Norway
With the Norwegian Tax Administration (Skatteetaten), in the VAT register (MVA). For low-value shipments to consumers there is the simplified VOEC scheme. File preparation, submission and follow-up until you have the number.
Returns on time
Bi-monthly VAT return (six a year) or, under the VOEC scheme, quarterly. Filed on time, with the amount notified before each payment.
Import and customs
Goods enter in Norway as imports: EORI, import VAT and their booking in Spain.
Fiscal representative and EORI
EU businesses from countries with a mutual assistance agreement (Spain included) register directly; for the others the representative is included. If you import, also the EORI and Intrastat.
Tax demands and regularisations
If letters arrive from the authority in Norway, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Norway and which channels you sell through there.
Registration
VAT registration in Norway and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
What is the VOEC scheme?
A simplified registration for foreign businesses selling low-value shipments to Norwegian consumers: you charge VAT at the sale and declare it every quarter, with no customs clearance per shipment.
When do I need a full Norwegian VAT number?
If you hold stock in Norway, sell to businesses or exceed the limits of the simplified scheme.
Can I declare sales from my stock in Norway through OSS?
No. OSS is an EU scheme and Norway is not part of it.
I've been selling in Norway for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Norway go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.