Norway VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Norway. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
NOK 50,000 (~USD 4,500) in annual sales of digital services or low-value goods (under NOK 3,000) to Norwegian consumers triggers VOEC registration.
Filing frequency
Bimonthly
Do I need to register for VAT in Norway?
Norway is in the EEA but outside the EU VAT system. Nonresident sellers of B2C digital services and low-value goods (under NOK 3,000) register for the simplified VOEC scheme (VAT on E-Commerce). Higher-value goods are handled at import by the customer or carrier.
B2C digital services: register for VOEC once annual sales to Norwegian consumers exceed NOK 50,000.
B2C low-value goods (under NOK 3,000 per item): register for VOEC and charge 25% VAT at the point of sale. The carrier delivers without an additional import charge.
B2C goods over NOK 3,000: import VAT is collected at the border by the customer or shipping agent. The seller does not have to be VOEC-registered for these.
B2B services: reverse charge applies under Norwegian VAT rules. Invoice without VAT and capture the buyer's Norwegian VAT number.
How to register
VOEC is Norway's lightweight scheme for nonresident e-commerce. Register through the Skatteetaten VOEC portal; no fiscal representative is required.
Where: via the Skatteetaten VOEC portal at skatteetaten.no. The portal handles both registration and quarterly filings. Local link: Skatteetaten (Norwegian Tax Administration).
What you'll need: US tax ID (EIN), proof of business registration, expected Norwegian sales, bank account details. No Norwegian-resident representative needed for VOEC.
Typical timeline: 1 to 3 weeks. VOEC is designed for fast onboarding of nonresident e-commerce and digital-services sellers.
Cost: Free. No fiscal representative fees and no bank guarantee under VOEC.
Filing and deadlines
VOEC returns are filed quarterly through the Skatteetaten portal. Returns cover Norwegian VAT only; there is no EU OSS overlap.
Local Norway filing frequency: Bimonthly.
Return due: Within 1 month + 10 days after end of VAT period.
Payment due: Same as return.
E-invoicing status in Norway
Status
Mandatory (B2G)
Format
EHF (Elektronisk Handelsformat) / Peppol BIS 3.0
Model
Centralized exchange
Scope
B2G only
Go-live
2019-04-02
B2G via EHF/Peppol; no B2B mandate. Skatteetaten has proposed a phased B2B rollout but no firm date.
Common mistakes US SaaS makes in Norway
Skipping VOEC because it looks small. NOK 50,000 is only ~USD 4,500, easy to cross from a single Norwegian customer's annual subscription.
Charging Norwegian VAT on goods above NOK 3,000. Above that threshold the customer or carrier handles import VAT, not the VOEC seller.
Confusing VOEC with EU OSS. VOEC is Norway-only. EU OSS does not cover Norway.
Forgetting Stripe / Paddle still need a registration. They collect VAT but you remain the seller of record. You still have to register for VOEC and file quarterly.
Mixing up VOEC and full Norwegian VAT. VOEC covers digital services and low-value goods only. Full Norwegian VAT registration is required for stock held in Norway, full-rate goods, and B2B supplies of certain services.
Not sure if you've crossed the Norway threshold?
Run a free exposure check across Norway and the 27 EU member states. Upload a CSV or sync Stripe; we'll show every country where you're already over the line.