norway vat refund service

Exemption in Norweign VAT
Norway Vat rate
Norway Vat Registration
Tax free shopping in Norway
Vat Registration for foreign business
Vat Return

Vat Rate in Norway

In Norway, VAT is divided into three levels. For the purpose of domestic sales, VAT is charged on the sales price, and in the case of imports, it is taken on the customs value.

The standard or general rate of VAT is 25 per cent in Norway. The rate of VAT on the supply of foodstuffs and restaurant take-out is 14 per cent (formerly 13%, up on January 1, 2007). But food eaten in a restaurant will liable for 25% VAT. Foodstuffs may be considered as any item of food or drink or any other goods provided for human consumption. Medicines, water from water utilities, tobacco products and alcoholic drinks are excluded from Norway VAT.

VAT is charged at 8 per cent on the supply of passenger transport services and the acquisition of such services, on the hiring of hotel rooms and holiday homes, and on transportation services concerning the conveying of vehicles as part of the domestic road network. The same rate will be applied to cinema tickets and to the television license.

Books and newspapers do not belong to VAT, while magazines and periodicals with a less than 80% subscription rate are liable for VAT. Svalbard has no VAT because of a clause in the Svalbard Treaty. Cultural events are exempted from VAT.

In the case of the supply of raw fish to, or via, a fishmongers’ co-operative established pursuant to the Raw Fish Act, a special rate of 11.11 per cent may be charged.

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