Introduced: 1970
Standard Rate: 25%
Reduced Rate: 15% (food)
Low Rate: 12% (accommodation, passenger transport, some cultural services)
Authority: Norwegian Tax Administration (Skatteetaten)

Norway sits within the EEA but runs a fully separate VAT system. Tourism is a major industry, from city conferences to fjord cruises, so VAT affects almost every local service. Rates vary across accommodation, food, and transport, which creates invoicing complexity for foreign organisers.

Scope for Travel Businesses

• Accommodation (hotels, cabins, lodges) is taxed at 12 percent.

• Passenger transport, museums, cultural attractions, and many sightseeing experiences also fall under the 12 percent rate.

• Tours, guides, events, catering, and local services generally attract the 25 percent standard rate.

• Food services supplied separately are taxed at 15 percent.

Foreign travel agents and tour operators need to understand whether they are buying Norwegian services as a customer or making supplies in Norway that trigger VAT registration.

Refund Position

Norway provides a VAT refund mechanism for foreign companies, but with important limitations:

Refunds are available only if the foreign business:

• Has no place of business in Norway.

• Has not made taxable supplies in Norway in the past 12 months.

• Incurred VAT on eligible business expenses such as hotels, business travel, conferences, and certain local services.

Refunds follow strict invoice requirements. Entertainment, staff benefits, some vehicles, and certain hospitality items are not refundable.

Minimum claim thresholds and claim periods apply, and invoices must be fully compliant.

Documentation and Compliance

• Minimum claim thresholds apply for both quarterly and annual claims.

• Claims require original invoices with the supplier’s VAT number and correct rate.

• Services must be clearly linked to business use.

• Mixing taxable and non-taxable items on a single invoice can create issues.

Antravia helps

We help tour operators, DMCs, and event planners determine whether they should register for Norwegian VAT or rely on the refund scheme, and review local invoices to avoid rejected claims.

Not sure where to start? Antravia free Consultation

Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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