Norway is not an EU member but is fully integrated in EEA (European Economic Area) and EFTA. That means free movement of goods/services but separate customs declarations. This guide walks through how to invoice correctly cross-border, what differs from EU intra-trade, and how to handle TVINN.
When a German supplier invoices a Norwegian buyer for services (consulting, licence, SaaS), reverse charge applies. The German invoice carries 0 % VAT + text "Reverse charge — recipient pays VAT". The Norwegian buyer reports both output and input VAT in the same period (net zero cash effect, but recorded).
For B2C sales (goods < NOK 350 until 2025) VOEC (VAT On E-Commerce) applies. The EU supplier registers with Skatteetaten, charges Norwegian VAT (25 %) at purchase, and submits quarterly VAT returns. The platform handles VOEC registration and quarterly returns for customers with pan-European e-commerce.
Sales of goods from Norway to EU are 0 % VAT (export). You must declare the goods in TVINN (Norwegian customs system) for export, and the buyer declares for import in their country. The platform generates the TVINN declaration automatically based on invoice data + HS code.
OSS (One Stop Shop) is an EU scheme for B2C trade between EU countries. It does not apply to sales from Norway — we have our own VOEC scheme. But if you have an EU legal entity, you can use OSS from there. We recommend establishing in an EU member state if your sales to EU are large.
Talk to us about how the 4b2b ecosystem fits into your existing Altinn process. We have implementations from 50-employee firms to OBX-listed companies.
