VAT guide for Shopify stores in Norway

VAT rules can seem really complex, especially when you’re starting a new business venture.

This article will help you understand this topic and make sure you configure your Shopify store to charge VAT in Norway correctly.

If you own 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 key distinction for your business is whether or not it is VAT registered. You can learn more about this topic in our Shopify VAT guide for selling to EU customers.

In Norway, most enterprises must register in the VAT Register when VAT-subject sales exceed NOK 50,000 excluding VAT over a 12-month period. For charitable and non-profit organizations, the threshold is NOK 140,000 excluding VAT.

You cannot include VAT on invoices until the enterprise has been registered. Voluntary registration is only available in specific cases, such as certain rental of premises, buildings, or facilities to VAT registered business tenants, subject to Skatteetaten’s conditions.

• 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.

Even so, Norway sits outside the EU VAT system. The EEA Agreement does not cover taxation, so Norwegian VAT law is not bound by the EU VAT Directive. Norway runs its own VAT (locally called merverdiavgift, or MVA), which is broadly similar to EU systems but differs in several rules and procedures.

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. Voluntary registration is only available in specific cases.

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 VAT registered and sell VAT-taxable goods to customers in Norway, whether businesses (B2B) or consumers (B2C), you normally charge VAT.

If you sell goods to customers outside Norway, whether B2B or B2C, the sale may be zero-rated for Norwegian VAT if the conditions for export sales are met.

The standard VAT rate in Norway is 25%. This applies to most goods and services unless they fall under the reduced rates, are zero-rated, exempt, or excepted. The 15% rate covers foodstuffs as well as water and wastewater services (reduced from 25% to 15% as of 1 July 2025). The 12% rate covers passenger transport, accommodation, cinema tickets, public broadcasting, and entry to sporting events, amusement parks, and activity centers.

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

In Norway, zero-rated supplies and exempt supplies are not the same. Zero-rated supplies are within the VAT system but taxed at 0%. Exempt or excepted supplies are outside the normal VAT calculation rules.

Zero-rated supplies include things like books and exports. VAT is charged at 0%, but you must still declare this turnover in the VAT return.

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

If you are VAT registered, your invoices should show the correct VAT treatment, whether the goods are standard-rated, reduced-rated, or zero-rated.

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.