Country · NO
Norway VAT rates
Not an EU member state
The standard VAT rate in Norway is 25%. Reduced rates: 15% and 12%.
Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: www.skatteetaten.no.
Current rates
| Type | Rate | Applies to (source wording) | Since |
|---|---|---|---|
| Standard | 25% | normal rate | not stated |
| Reduced | 15% | foodstuffs; water and wastewater services | not stated |
| Reduced | 12% | passenger transport, cinema tickets, letting of rooms | not stated |
| Reduced | 12% | passenger transport, cinema tickets, letting of rooms | 2021-10-01 |
| Reduced | 6% | passenger transport, cinema tickets, letting of rooms | 2020-04-01 |
Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.
Announced changes
History since 2020
VAT number format
The 9-digit organisation number followed by the letters MVA; this checker uses NO as the country prefix, which the Norwegian sources do not mention, and adds it when Norway is selected. The tax administration also accepts MVA (VAT) on invoices: leave out (VAT) when checking.
Example: NO999999999MVA
Structure confirmed in the official source, checked .
Our checker only checks the format of Norway numbers; confirm a number with the national tax authority.
E-invoicing in Norway
See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Norway.
Notes
Rates from the Norwegian Tax Administration (Skatteetaten). The 12% rate covers passenger transport, accommodation, public broadcasting and entry to cinemas, sporting events, amusement parks and activity centres.
Sources
- https://www.skatteetaten.no/en/rates/value-added-tax/
- https://www.skatteetaten.no/en/rates/value-added-tax/?year=2020
- https://www.skatteetaten.no/en/rettskilder/type/uttalelser/prinsipputtalelser/salgsdokumentets-innhold--merverdiavgift/
- https://www.brreg.no/en/about-us-2/our-registers/about-the-central-coordinating-register-for-legal-entities-ccr/
Last verified:
Information only, not tax advice. Rates and their scope change; always confirm with the official source (www.skatteetaten.no) before you invoice.