Intermediary AS

Understanding Norwegian VAT and tax rules is essential when operating in Norway. Clear guidance is provided on regulations, registrations, and ongoing obligations, helping businesses stay compliant and operate with confidence in the Norwegian market.

Proper handling of VAT (MVA) and taxation is a fundamental part of doing business in Norway. Companies that exceed a turnover of NOK 50,000 within a 12-month period are required to register in the Norwegian VAT register. Registration allows businesses to charge and report VAT correctly, while also enabling the deduction of VAT on eligible business expenses.

A Norwegian limited company (Aksjeselskap) is treated as tax resident in Norway and must pay corporate tax on its profits regardless of where the income originates. For the 2026 tax year, the standard corporate tax rate remains 22 % for most companies.

A NUF is taxed in Norway only on the profits that arise from its business activities in Norway, not on the parent company’s worldwide profits.

Businesses in Norway typically pay tax through advance payments during the year, but in some cases tax is settled after the financial year has ended. Understanding both scenarios helps with planning cash flow and avoiding unexpected tax charges.

This is the standard approach in Norway.

• Tax is paid in advance based on expected annual profit
• Payments are spread across the year
• The estimated amount can be adjusted if business performance changes
• Reduces the risk of large tax balances after year-end

Common for:
Limited companies (AS), NUF structures, and established businesses

This situation occurs in practice, rather than by deliberate choice.

• Advance tax is set too low or not paid during the year
• Final tax is calculated after the annual accounts are completed
• Any remaining tax is paid later, often with interest
• More common in start-ups or during periods of rapid change

Common for:
New businesses or companies with unpredictable results

Owners of a Norwegian limited company (AS) are taxed on dividends only when profits are distributed. Dividends paid to personal shareholders are subject to an effective tax rate of approximately 37.84%, based on current rules. Businesses should also be aware of regional differences in employer social security contributions and special tax regimes that apply to certain industries, such as oil and gas.

Norwegian wealth tax applies to individual shareholders, not to companies. This means Norwegian tax residents may be taxed annually on the value of their shares, while many foreign owners are not subject to the same rules if they are not tax resident in Norway. In practice, this can create an uneven competitive landscape, where foreign-owned structures may retain more capital for growth and investment compared to Norwegian-owned companies facing ongoing wealth tax on unrealised values.

In Norway, working capital retained within a company is primarily subject to corporate taxation at the company level. Profits can be reinvested into operations, employees, and growth initiatives without immediate distribution. For foreign-owned structures, retained capital can often remain fully available for business use, while Norwegian-owned companies must consider how ownership structure and profit allocation affect overall tax efficiency and long-term competitiveness.

Once registered for VAT, a business is required to charge 25% VAT on most goods and services, submit VAT returns through the Norwegian MVA system, and pay Norwegian VAT on imported goods. VAT paid on imports can generally be reclaimed, helping manage cash flow and overall tax efficiency.

Businesses operating in Norway are subject to tax on their profits. The applicable tax rate depends on the company structure and the nature of the business. Proper tax reporting also requires continuous compliance with Norwegian bookkeeping and accounting regulations to ensure accuracy and avoid penalties.

Companies with employees in Norway must comply with Norwegian employer regulations. This includes paying employer social security contributions, which vary by region and typically range from 5.1% to 14.1%. Salary payments and employment details must be reported through the a-melding system, Norway’s central payroll reporting framework. In addition, employers are required to provide a mandatory occupational pension scheme (OTP) for employees who meet the applicable eligibility requirements.

Key requirements, obligations, and deadlines Norwegian companies must follow to remain compliant and avoid penalties.

Operating a business in Norway requires proper management of tax reporting and annual accounts to ensure compliance with legislation and to avoid unnecessary fines and penalties. Below is an overview of the key requirements and deadlines that Norwegian companies must be aware of.

All companies in Norway are required to submit their annual accounts to the Brønnøysund Register Centre. This ensures that the company’s financial information is correctly recorded and made available to the relevant authorities.

ARO (Shareholder Register Return) is the annual filing to the Norwegian Tax Administration that reports a company’s shareholders, ownership structure, and changes in share capital during the year. Accurate submission is essential for correct shareholder taxation.

Companies must submit an annual tax return to the Norwegian Tax Administration (Skatteetaten). For most companies, the deadline is 31 May. It is essential that all information is accurate and submitted on time to avoid sanctions.

If a company exceeds certain size thresholds, it is required to have its accounts reviewed and approved by an authorized auditor. This requirement mainly applies to larger companies and helps ensure accuracy, transparency, and credibility in financial reporting.

Norway applies different VAT rates depending on the type of goods or services. Businesses must register for VAT once turnover exceeds NOK 50,000, regardless of the applicable rate.

VAT Rate	Category	Description	Registration Threshold
11.1%	Fish and marine wild resources	Reduced VAT (MVA)	NOK 50,000
12%	Passenger transport, accommodation, admission tickets	Reduced VAT rate	NOK 50,000
15%	Foodstuffs	Intermediate VAT rate	NOK 50,000
25%	General goods and services	Standard VAT rate	NOK 50,000

Reporting deadlines for standard NUF-registered companies. Any VAT due must be credited to the authorities’ account no later than this date.

VAT Period	Coverage	Filing and Payment Deadline
T1 – 1st Period	January – February	10 April
T2 – 2nd Period	March – April	10 June
T3 – 3rd Period	May – June	2 September
T4 – 4th Period	July – August	10 October
T5 – 5th Period	September – October	10 December
T6 – 6th Period	November – December	12 February

Providing services at locations in Norway is subject to Norwegian VAT. Under Norwegian regulations, this means that the supplier must be VAT-registered in Norway.

If your company carries out construction work, project-based services, installations, repairs, or other activities related to real property in Norway using its own employees, your business will be required to:

• submit A-meldinger (employment and payroll reports) for posted employees
• register in the Central Coordinating Register for Legal Entities (Enhetsregisteret)
• register in the VAT Register (Merverdiavgiftsregisteret)

To meet these obligations, your company must either:

• establish a Norwegian limited company (AS), or
• register as a NUF (Norwegian-registered foreign enterprise).

The appropriate structure depends on the scope, duration, and complexity of the assignment. We can advise you on which solution is best suited to your situation.

VOEC cannot be used in the following cases:

Sellers that have a registered business address or VAT registration in Norway

Goods valued above NOK 3,000 per item

Foodstuffs, including supplements and beverages

Goods subject to excise duties (e.g. alcohol, tobacco)

Restricted or regulated goods under Norwegian law

B2B sales (business customers)

Sales from warehouses or customs warehouses in Norway