VAT guide for Shopify stores in Norway

If you are the owner of a Norwegian Shopify store, it is crucial to understand how VAT operates in the country. This includes VAT charges on goods sold to businesses and consumers in and out of the country.

The most significant distinction for your business is whether it is VAT registered or not. You can learn more about this topic in our Shopify VAT guide for selling to EU customers.

In Norway, you are required to register for VAT if your taxable turnover in any 12-month rolling period is more than NOK 50,000. You can also voluntarily register for VAT at any point.

• Norway’s relationship with the European Union
• My business is not VAT-registered
• My business is VAT-registered
  • Selling goods to customers in Norway
  • Selling goods to customers outside of Norway
• VAT rates in Norway
• Invoices

Norway is not a part of the European Union (EU), but it is part of the European Free Trade Association (EFTA) and the European Economic Area (EEA). This means that Norway is allowed to be a part of the EU single market.

As a result, Norway aligns its VAT rules with those of the EU.

If your business is not VAT-registered, you do not charge VAT. You cannot include VAT on your invoices until you register your business for VAT.

Most businesses start as unregistered. When the taxable part of your business’s turnover exceeds NOK 50,000 in a period of 12 months, you must register for VAT. You can also voluntarily register at any time.

When determining whether your business must register, it is only the taxable part of your business’s turnover that counts.

If your business is in Norway and you are VAT-registered, you must charge VAT to some customers and not others. It all depends on where your customers are located.

If you are selling goods to customers—either businesses (B2B) or consumers (B2C)—in Norway, then you have to charge VAT.

If you are selling goods to customers, either B2B or B2C, outside of Norway, then you do not charge VAT. These sales are exempt from Norwegian VAT. This means the rate of VAT is 0%.

The standard VAT rate in Norway is 25%. This applies to most goods and services unless they are subject to the reduced rates of 15% and 12%, are exempt (0%), or excepted.

For more information on what goods and services are charged at the reduced rates, see the Norwegian Tax Administration.

In Norway, goods which are zero-rated for VAT are called exempt goods. Goods or services which are excepted means that the VAT rules do not apply to this supply.

Goods which are zero-rated include things like books and exports. These are exempt from VAT. However, you must still declare such turnover in the tax return for VAT.

For more information on exempt and excepted goods, see the difference between exemptions and exceptions from VAT on the Norwegian Tax Administration website.

Regardless of whether your goods are standard, reduced, or zero-rated, you must always show the VAT information on your invoice.

After you configure tax rates in your online store with a breakdown of the VAT charged, Sufio will automatically create valid invoices. This ensures that you are complying with the specific invoicing requirements in Norway.

The app can also generate invoices in multiple languages and include all the details needed to comply with invoicing legislation globally.

Having the correct tax breakdown on invoices is essential to your bookkeeping and your tax purposes.