Norway has four VAT rates, and every business must be able to apply the right rate per invoice line. This guide walks through each rate, which goods/services it covers, and how to avoid the most common misclassifications in the VAT return.
The most common rate. Applies to industrial products, IT services, consulting, B2B sales, restaurant à la carte, motorcycles, alcohol, non-exempt services. Example: a lawyer invoice of NOK 100 000 → NOK 125 000 gross, where NOK 25 000 is VAT delivered to Skatteetaten.
Only food products not consumed in a restaurant setting. Dry goods, fresh produce, non-alcoholic beverages, animal feed ↔ 15 %. Restaurant à la carte and bar ↔ 25 %. Example: a Coop supplier invoices a café for potatoes → 15 %, but the café sells fries in the restaurant → 25 %.
Domestic passenger transport (bus, train, plane, taxi), lodging (hotel, cabin, AirBnB), and cinema/theatre. Example: a mountain hotel invoices lodging → 12 %, but breakfast as an add-on → 25 %, and ski-lift transport > 1000 m → 0 % (special rule).
Only for fishers selling raw fish from boat to receiving plant. This rate is calculated as 1/9 of gross (1 ÷ 9 = 11.11 %) to neutralize the effect that the fisher does not deduct input VAT. The platform handles this via a dedicated rate code in line 6 of the VAT return.
The VAT return is submitted bi-monthly for companies with VAT-liable turnover > NOK 1 M annually, or annually if below. Deadlines: bi-monthly terms by the 10th of the second month after period end (e.g., 10 March for Jan-Feb). Late submission incurs 1 % fee per week, maximum 10 %.
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