NORWAY (MVA)
Standard VAT Rate: 25%
Reduced VAT Rate: 10%, 15%
Registration Threshold
Resident - NOK 150,000
Non resident - NOK 150,000
IC Acquisitions - N/a
VAT Registration
In order to register for VAT purposes the business must exceed NOK 50,000 in taxable sales (including self-supply) over a 12 month period. For charitable and public utility institutions and organisations the threshold is set at NOK 140,000.