How VAT (MVA) Works in Norway (2026): 25% Standard Rate, Reduced Rates and Registration
Norway levies merverdiavgift (MVA, Value Added Tax) at three main rates in 2026: a standard rate of 25%, a reduced rate of 15% on food for human consumption, and a reduced rate of 12% on passenger transport, hotel accommodation, and cinema tickets. A zero rate applies to exports. Businesses must register for MVA once taxable annual turnover exceeds NOK 50,000. MVA returns (MVA-melding) are filed bi-monthly via the Altinn portal. Always verify with Skatteetaten (skatteetaten.no) or a qualified accountant.
The three main MVA rates in Norway in 2026: 25%, 15% and 12%
Norway applies three main positive MVA rates from the 2026 tax year: Standard rate (25%): the default rate applying to most goods and services unless a reduced rate or exemption specifically applies. This includes most professional services, software, clothing, consumer electronics, alcohol, tobacco, and the majority of business-to-business supplies. Reduced rate (15%) -- food: applies to food and beverages for human consumption (not including alcohol or certain other items). This is a broad category covering groceries and raw food sold in shops. Note that restaurant meals and catering are taxed at the standard 25% rate, not the 15% food rate. Reduced rate (12%) -- transport, hotels, and cinema: applies to passenger transport services (bus, train, ferry, taxi, flights -- the transport itself, not ancillary services), hotel and tourist accommodation services, and admission to cinemas. Bicycle hire is also covered at 12%. Zero rate (0%): applies to exports of goods to destinations outside Norway, and to international passenger transport. Zero-rated supplies are taxable (the business can recover input MVA) but no MVA is charged to the customer or recipient. Exempt supplies (outside the MVA system): include most financial and insurance services, healthcare, education, and certain cultural services. Exempt suppliers generally cannot register for MVA or recover input MVA on costs related to exempt activities. Carefully distinguishing between exempt and zero-rated is important for input MVA recovery. Confirm the applicable rate for your specific supply with Skatteetaten (skatteetaten.no) or a qualified MVA adviser.
MVA registration: the NOK 50,000 threshold and how to register
Mandatory MVA registration is triggered once taxable annual turnover reaches NOK 50,000. This is a relatively low threshold compared to most European countries. Obligation: when cumulative taxable (MVA-liable) turnover in the preceding 12 months reaches NOK 50,000, the business must apply to register with the MVA register (Merverdiavgiftsregisteret) before making further taxable supplies. Taxable turnover includes standard-rate, reduced-rate, and zero-rated supplies -- but excludes exempt supplies. Registration process: the business submits a registration application through the Bronnoysund Register Centre (brreg.no / Enhetsregisteret). After registration, the business is assigned an MVA number (organisasjonsnummer followed by "MVA") which must appear on all MVA invoices issued. Voluntary registration: businesses with taxable turnover below NOK 50,000 may apply for voluntary registration. This can be beneficial when significant input MVA is paid on startup costs or business purchases that the business wishes to recover. Some limited-activity categories have special voluntary registration rules; confirm with Skatteetaten. Once registered, the business must: - Charge MVA at the applicable rate on all taxable supplies. - Issue MVA invoices meeting all legal format requirements (seller name and organisation number, MVA registration number, invoice number and date, description of supply, net amount, MVA rate, MVA amount, gross total). - File bi-monthly MVA returns (MVA-melding) via the Altinn portal. - Remit net MVA (output MVA minus recoverable input MVA) by the filing deadline. Failure to register when required may result in Skatteetaten assessing MVA on all turnover from the date registration was due, plus penalties. Verify the current threshold and registration process with Skatteetaten (skatteetaten.no) or a qualified accountant.
How MVA works in practice: output tax, input tax and net payment
MVA is a multi-stage tax collected at each point in the supply chain. As a registered business: Output MVA is the MVA charged to customers on taxable sales. It is not the business's own income -- it is collected on behalf of the state. Input MVA is the MVA paid on business purchases, costs, and overhead. Registered businesses can deduct input MVA as a credit against output MVA, but only for purchases related to taxable (MVA-liable) activities. Net MVA payable = output MVA minus recoverable input MVA for the period. If input MVA exceeds output MVA (for example, a new business with startup costs, or an exporter), the surplus may be refunded by Skatteetaten. Refund processing can be subject to review; large refund claims may trigger a more detailed examination. MVA-melding (return): filed bi-monthly (for most businesses) via the Altinn portal. The return summarises total output MVA and total deductible input MVA. Deadline: the MVA-melding and payment are due by the 10th (or nearest banking day) of the second month following the end of the reporting period. For example, the January--February period is due approximately 10 April. Confirm exact deadlines via skatteetaten.no. Annual return option: businesses with annual taxable turnover below NOK 1 million may elect to file a single annual MVA-melding instead of six bi-monthly returns, subject to Skatteetaten approval. Invoice requirements: MVA invoices (faktura med MVA) must meet format requirements. Electronic invoicing (EHF/PEPPOL) is widely used in Norway for B2B transactions and is required when invoicing Norwegian public-sector entities. Always verify filing deadlines, invoice requirements, and input MVA rules with Skatteetaten (skatteetaten.no) or a qualified accountant.
Common MVA questions: food, restaurants, and mixed activities
Several categories cause frequent confusion about which MVA rate applies: Food vs. restaurant: food sold in a shop (grocery, supermarket) for consumption at home is taxed at the reduced 15% food rate. The same food served in a restaurant or prepared for on-site consumption is taxed at the standard 25% rate. The physical location and nature of the supply -- not the food itself -- determines the rate. A bakery selling bread to take away applies 15%; a cafe serving the same bread with coffee applies 25%. Hotel accommodation vs. other hotel services: accommodation (room rental) is at 12%. Food in the hotel restaurant is at 25%. A hotel invoice may therefore show different rates for different line items. Transport of goods vs. passengers: passenger transport (taking people from A to B) is at 12%. Freight and logistics (transporting goods) is at the standard 25%. Online and digital services: digital services sold to Norwegian consumers by Norwegian businesses are subject to MVA at the standard 25% rate. Foreign businesses selling digital services to Norwegian consumers are also required to register and charge Norwegian MVA under the VOEC (VAT On E-Commerce) scheme if turnover to Norwegian consumers exceeds NOK 50,000; see Skatteetaten guidance for details. Mixed-use businesses: businesses making both taxable and exempt supplies (e.g. a company providing both MVA-liable consulting and exempt financial advice) must calculate what portion of input MVA is recoverable using a pro-rata method. This requires careful record-keeping. Engage a qualified accountant if your business has mixed activities. Always confirm the applicable rate for your specific supply type with Skatteetaten (skatteetaten.no) or a qualified MVA adviser.
FAQ
What is the standard VAT (MVA) rate in Norway in 2026?
The standard MVA (merverdiavgift, Value Added Tax) rate in Norway in 2026 is 25%. It applies to most goods and services that are not specifically covered by a reduced rate (15% for food, 12% for passenger transport, hotel accommodation, and cinema) or by an exemption. The 25% rate is one of the highest standard VAT rates in Europe. Always verify the applicable rate for your specific supply with Skatteetaten (skatteetaten.no) or a qualified accountant.
Is restaurant food taxed at the 15% food rate in Norway?
No. The reduced 15% MVA rate applies to food and beverages sold for home consumption (groceries, raw food). Restaurant meals and food served on-site for immediate consumption are taxed at the standard 25% rate. The distinction depends on whether the supply is for take-away or home consumption (15%) versus on-premises service (25%). A business operating both a retail food counter and a cafe may need to apply different rates to different sales. Confirm your specific situation with Skatteetaten (skatteetaten.no) or a qualified MVA adviser.
At what turnover must a business register for MVA in Norway?
Mandatory MVA registration is required once cumulative taxable annual turnover exceeds NOK 50,000. This threshold is considerably lower than in most European countries. Once the threshold is reached, the business must register before making further taxable supplies. Failure to register when required may result in retroactive MVA assessments plus penalties. Voluntary registration below NOK 50,000 is possible and may be advantageous if significant input MVA is paid on business costs. Verify the current threshold and registration process with Skatteetaten (skatteetaten.no).
How often must an MVA return (MVA-melding) be filed in Norway?
Most registered businesses file bi-monthly MVA-meldinger -- six returns per year covering two-month reporting periods. The return and payment are generally due by the 10th of the second month after the reporting period ends. Businesses with annual taxable turnover below NOK 1 million may be eligible to file a single annual return instead, subject to Skatteetaten approval. The return is filed electronically via the Altinn portal. Confirm the filing schedule and deadlines applicable to your business with Skatteetaten (skatteetaten.no) or a qualified accountant.
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.