Norway
VAT rate
25%
Minimum amounts
NOK 2.000 (quarterly claim)
NOK 200 (yearly claim)
For invoices issued in 2020 and onwards:
NOK 5.000 (quarterly claim)
NOK 500 (yearly claim)
VAT can be reclaimed on:
Business-related expenses.
Only if the invoice contains all required information.
All invoices must contain:
Invoices over NOK 1.000,-
- Name, address and VAT identification number of the supplier
(the VAT identification number must be followed by the mention "MVA")
- Name, address and VAT identification number of customer
- Invoice date
- Quantity and type of goods supplied
- Gross amount
- Price excluding VAT
- VAT amount
- VAT rate
All invoice information must be stated by the supplier. Invoices over NOK 1.000, which are not issued in the name of the company and which are paid with credit card are accepted if a copy of the credit card is sent with the invoice.
Invoices with a gross amount of maximum NOK 1.000 (fuel):
- Name, address and VAT identification number of the supplier
(the VAT identification number must be followed by the mention "MVA")
- Invoice date
- Quantity and type of goods supplied
- Gross amount
- VAT rate
- Credit card number or name of company
The invoice must be signed by the driver or the haulier, who should also indicate the purpose of the purchase - for example "Filling of truck".
Delivery date is decisive for the application period. If the service is provided in one year and the invoice is issued the following year, the claim must cover the period, where the service was provided.
Special rules
