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Norway - VAT registration guide

Updated by Rolf Arentz-Hansen, PKF Revisjon AS

VAT registration threshold – local establishment	NOK 50,000 during the last 12 months �� Alternatively, if the enterprise has made large investments intended for use in the enterprise (goods and services subject to VAT of at least NOK 250,000) in connection with the start-up, it may pre-register and thus get a deduction for paid VAT on purchases.

VAT registration threshold – no local establishment	Same as for local establishments

Voluntary VAT registration	Voluntary VAT registration is possible in Norway for leasing and letting of constructions and buildings. Businesses and public enterprises that let buildings may voluntarily register in the Norwegian VAT Register if the building or plant is used: • in the VAT-liable business in an enterprise that is registered for VAT in Norway; • by a public enterprise whose supreme authority is a municipal council, county council or other board or council pursuant to the Norwegian Local Government Act or special local government legislation; • by intermunicipal or intercounty co-operatives organised pursuant to the Norwegian Local Government Act or special local