Norway VAT invoicing rules for integration engineers

If your business sells taxable goods or services in Norway, you need to know which VAT (merverdiavgift, MVA) rate applies, when you must register, what each invoice must show, and how long to keep records. This guide covers those general rules. The rules come from the VAT Act (merverdiavgiftsloven) and the bookkeeping rules.

VAT rates

Norway has a standard rate of 25%. It applies to most goods and services. The reduced rates are 15% for foodstuffs and water and wastewater services, and 12% for passenger transport, cinema tickets and room letting. Sector rules can differ, so check Skatteetaten's rate pages before you hard-code a rate for a product category.

Registration threshold

You must register in the VAT register once taxable turnover and withdrawals exceed NOK 50,000 in a twelve-month period. Charitable and non-profit organisations use a higher limit of NOK 140,000. Until you are registered, do not charge VAT on your invoices.

What a sales invoice must show

Skatteetaten lists the following content for a sales invoice:

• The date of sale and the payment due date.
• The name and address of the seller and the customer.
• The organisation number, followed by "VAT" if the seller is registered in the VAT register.
• A specification of the goods or services sold, including the time and place of delivery.
• The price, the VAT and the total including VAT.

Build these fields into your invoice model, and make sure the VAT register status drives whether the VAT line and the "VAT" suffix appear.

When to issue an invoice

Issue the sales document as soon as possible, and no later than one month after delivery (bokføringsforskriften § 5-2-2). Your system should not wait for a month-end batch unless your business case allows it.

Corrections and credit notes

Do not alter an issued document. To correct an error, issue a new sales document and a credit note that reverses the original. Section 5-2-7 of the bookkeeping regulation states that when a new sales document replaces one already sent, a credit note reversing the original must also be issued. Skatteetaten's guidance on crediting sales also says that a credit note for a pure price reduction does not reduce output VAT, and that output VAT must be paid in full. Confirm this treatment with your accountant before you automate it.

Record retention

Skatteetaten's guidance for sole proprietorships says to keep receipts, invoices and other documents for at least five years. Store issued invoices, credit notes and the VAT records behind them for that period, and keep voided or cancelled invoices on file. Confirm the period that applies to your legal form.

Next step

See the developer documentation to model Norwegian rates and invoice fields in your integration.