VAT (MVA) and invoicing in Norway (2026)

Norwegian VAT is called merverdiavgift, shortened to MVA. It is administered by Skatteetaten, the Norwegian Tax Administration. The VAT Act (merverdiavgiftsloven) sets the rates, and the Bookkeeping Act (bokføringsloven) and its regulation set out what an invoice, called a sales document (salgsdokument), must show. This guide covers what a small business in Norway needs to know in 2026. Figures are as of October 2026.

Norwegian VAT at a glance

Zero-rated means no VAT is charged but the seller can still deduct input VAT. Exempt supplies, listed in chapter 3 of the VAT Act, are different: they fall outside the Act.

Who must register in the VAT Register

You must register when your taxable sales (excluding VAT) exceed NOK 50,000 over a period of 12 months. The 12-month period can start in any month. Charitable and non-profit organisations have a limit of NOK 140,000.

• Your business must first be registered in the Central Coordinating Register of Legal Entities, which gives you your organisation number.
• Once registered for VAT, your organisation number on invoices is followed by the letters MVA.
• The sale that took you over the limit must be invoiced with VAT. If you invoiced it before you were registered, issue a credit note without VAT and a new invoice with VAT.
• Businesses that rent premises to VAT-registered tenants can apply for voluntary registration.

VAT returns and payment

The general reporting period is two calendar months, giving six terms a year. The VAT return (mva-melding) and the payment are due one month and ten days after each term ends, with one exception for the summer:

Annual term. If your taxable sales are no more than NOK 1 million a year, you have been registered for at least 12 months and have filed and paid on time, you can apply to report once a year. Applications are accepted from 10 December to 1 February, and the annual return is due 10 March of the following year. You must file even if your turnover was zero.

If a business repeatedly and seriously breaches its reporting duty, the tax office can order monthly returns for up to 12 months. Late returns lead to enforcement fines.

What a Norwegian sales document must show

The Bookkeeping Regulation (bokføringsforskriften) chapter 5 sets the minimum content of documentation for a sale:

Taxable and exempt sales, and sales at different rates, must be shown and totalled separately (§ 5-1-5). The sales document must be in Norwegian, Swedish, Danish or English.

When to issue it. As soon as possible and no later than one month after delivery (§ 5-2-2). Continuous services are invoiced no later than one month after the end of each two-month VAT term, and monthly billing can be done within the first 15 working days of the following month.

Corrections. When you issue a new sales document to replace one already sent, you must also issue a credit note (kreditnota) that reverses the original (§ 5-2-7).

Cash sales. Businesses must record cash sales (payment by card or cash at delivery) in a cash register system with a product declaration that meets the Cash Register Systems Act (bokføringsloven § 10 a, in force since 1 January 2019).

Record keeping. Keep primary documentation, including sales documents, for 5 years after the end of the financial year (bokføringsloven § 13). From 2027, electronic invoices must be kept in their original format.

From 1 January 2028, the buyer's organisation number must always be stated on sales to buyers with a bookkeeping obligation, and the sales document must be sent to such buyers.

Mandatory e-invoicing from 2027

Norway has adopted a general e-invoicing obligation between businesses. An amending act of 19 June 2026 (Act no. 39) and a regulation of 29 September 2026 set the timetable:

An electronic invoice here means a structured format that the receiving system can process automatically, not a PDF sent by email. Very small businesses (turnover up to NOK 50,000 a year, not VAT-registered and not required to prepare annual accounts) only have to issue e-invoices if their invoicing system can do so.

If your customers are businesses, from 1 January 2027 you need an e-invoicing solution for that part, normally one that sends and receives EHF or Peppol BIS invoices.

A worked example in Norwegian kroner

A delicatessen in Bergen sells food and kitchenware. For the September to October term:

VAT to pay for term 5: NOK 14,000 − NOK 7,400 = NOK 6,600, due on 10 December.

To find the VAT inside a price including VAT, multiply by the rate and divide by 100 plus the rate: NOK 1,150 × 15 ÷ 115 = NOK 150.

Late payment between businesses

The Late Payment Interest Act (forsinkelsesrenteloven) applies:

• in contracts between businesses for goods or services, the payment term may not exceed 60 days unless something else has been expressly agreed (§ 2 a)
• interest runs from the due date, or, if no due date was set, from 30 days after you sent a written demand for payment (§ 2)
• the rate is set every six months at Norges Bank's policy rate plus at least 8 percentage points: 12.25% a year from 1 July 2026 (12.00% in the first half of 2026)
• when you can charge late-payment interest, you can also claim NOK 430 in compensation for recovery costs (from 1 July 2026, § 3 a)

Our guide to getting paid faster covers reminders and payment terms.

Common mistakes

1. 1Leaving out “MVA” after the organisation number once you are VAT-registered.
2. 2Forgetting “Foretaksregisteret” on invoices from an AS.
3. 3Invoicing late: the sales document is due within one month of delivery.
4. 4Charging 25% on food, which is 15%, or on hotel rooms, which are 12%.
5. 5Assuming PDF invoices will still do for business customers after 1 January 2027.
6. 6Correcting an invoice without a credit note that reverses the original.
7. 7Skipping the return in a term without sales: a return is due even when turnover is zero, and late returns lead to enforcement fines.

How Clientlly helps

Clientlly takes care of the routine parts of invoicing and VAT:

• sequential invoice numbering per series, with the Norwegian rates (25%, 15%, 12%, 0%) on every invoice
• credit notes linked to the original invoice
• invoice PDFs in your client's language, multiple currencies and a card payment link on the invoice
• you can see when an invoice was opened, and automatic reminders go out 3, 14 and 30 days after the due date
• recurring invoices, and receipt scanning that reads the VAT automatically
• sales and purchase VAT books per rate, with VAT reports for you and your accountant and Excel and PDF exports
• low-stock notifications, reorder rules and suggestions, and a mobile app

Clientlly does not send or receive EHF or Peppol invoices, and it is not a cash register system with a product declaration. For B2B e-invoicing from 2027 and for cash sales, you need an approved solution for that part. See the invoicing module and all features.