VAT Representation in Norway

A foreign company that does business in Norway should be registered in the Norwegian VAT register. If the company is not registered in a EEA country and does not have a place of business in Norway, the company will need to use a VAT representative in Norway.

Norwegian VAT Register

If a foreign company carries out a project with a value of over NOK 50.000 (+/- € 5000,-) within 12 monts, the company should be registered in the Norwegian VAT register. The duration of the work in Norway is not relevant. Even if the business is only active for a few days it should be registered in the VAT register. This is relevant both for Norwegian registered companies (such as an AS) and for foreign companies doing business in Norway.

Register a business in the Norwegian VAT Register

All foreign businesses that are selling and do not have a permanent establishment or domicile in Norway are required to register with a VAT representative in Norway. This requirement does not apply to businesses from the EEA countries Austria, Bulgaria, Belgium, Croatia, Czech Republic, Cyprus, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Lithuania, Luxembourg, Malta, The Netherlands, Poland, Portugal, Romania, Slovenia, Slovakia, Spain, Sweden.

Foreign companies from these countries should just be registered in the Norwegian VAT register but do not need a VAT representative.

Reverse Perspective

Expanding from Norway to the EU?

Expert Note by Jørn on VAT Representation for Norwegian Exporters

While this guide focuses on entering Norway, many Norwegian businesses are moving the other way. As a non-EU entity, a Norwegian company often faces strict VAT requirements when selling to Europe.

Where is a VAT Representative mandatory for Norwegians? +

If your Norwegian company sells in the EU, you are legally required to appoint a Fiscal Representative in countries like Italy, Spain, Poland, Hungary, and Portugal. In these markets, the representative shares legal liability for your VAT debts, which increases the compliance cost.

Where can you register directly? +

Thanks to reciprocal agreements, Norwegian firms can often register for VAT directly (without a local representative) in Germany, the Netherlands, Sweden, Denmark, and the UK. While a representative isn't mandatory here, using a local agent is still the professional standard to handle language barriers and local audits.

What triggers an immediate VAT obligation? +

Common triggers for Norwegian exporters include:

EU Warehousing: Storing stock in an EU country (e.g., Amazon FBA in Germany).
E-commerce (B2C): Selling digital or physical goods directly to EU consumers.
Local Services: Performing installation, assembly, or organizing events on EU soil.

Typical costs for a VAT Agent in Europe +

Engaging an agent in the EU typically involves:

Setup Fee: €500 – €2,000 per country.
Quarterly Maintenance: €200 – €800 depending on transaction volume.
Fiscal Premium: Expect higher fees in countries like Spain or Italy where the agent takes on shared financial risk.

Need a VAT Agent in Europe? We help Norwegian companies find the right representatives across all EU markets.
Consult Jørn →

More on VAT representation in Norway?

Get in touch with us to learn more about our VAT representation services. We want to help you move your business in Norway forward.

Get a Quote

VAT representative in Norway

A business that is not from the countries above and without a permanent establishment in Norway, will need a VAT representative in order to trade in Norway.

This VAT representative is also called a Norwegian fiscal agent or tax representative.

Selling online to Norwegian consumers from abroad

If your business sell goods or services online (e-commerce) to Norwegian consumers, you can choose to make use of a simplified VAT registerion, the VOEC scheme. The VOEC avoids that the Norwegian consumer has to pay Norwegian VAT and fees for customs clearance when the goods are received. The VOEC registration is done through the Norwegian tax authorities.