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VAT for ENK 2026

VAT for sole proprietorship: threshold, registration and deductions

Complete guide to value-added tax (MVA) for Norwegian sole proprietorships. Learn when you must register, which rates apply, and how to handle input and output VAT in 2026.

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Calculate input or output value-added tax (VAT/MVA) in seconds.

kr NOK
Calculation Type
VAT Rate

Results

Excl. VAT 1 000 kr
VAT Amount 250 kr
Incl. VAT 1 250 kr
How is this calculated?

Calculations based on current 2026 rates. Figures are rounded to the nearest whole Krone.

What does the result mean? The VAT amount is what you add to the invoice (output VAT) after VAT registration — or extract from a price that already includes VAT. After registration, this is the amount you collect on sales and report as output VAT in the VAT return.

Next step

How we calculate

VAT is added on top of the net price. VAT amount = net price Ă— rate; gross (VAT-inclusive) price = net price Ă— (1 + rate). To work backwards from a VAT-inclusive figure, divide by (1 + rate) to get the net price.

Norway's standard rate is 25% in 2026, with reduced rates of 15% (food and drink) and 12% (passenger transport, including passenger ferries, accommodation and cinema).

What this calculator doesn't cover
  • It uses one VAT rate per calculation — invoices with mixed rates must be split.
  • It doesn't decide whether your sales are VAT-liable, zero-rated (0%) or exempt — that depends on what you sell.
  • It doesn't track your rolling 12-month turnover toward the 50,000 kr registration threshold.
  • Deducting input VAT requires the purchase to be for VAT-liable business use.

The 50,000 kr VAT threshold

The most important VAT rule for sole proprietorships is the 50,000 kr threshold. When VAT-liable turnover passes 50,000 kr over a rolling 12-month period, the business must be registered in the VAT registry.

The threshold applies to turnover, not profit. That means total sales before costs are deducted is what counts. If you invoice 60,000 kr and have 20,000 kr in costs, you have still passed the threshold.

The 12-month period is rolling. That means you must monitor continuously — not just look at the calendar year. If you sell for 40,000 kr in 2025 and 15,000 kr in the first three months of 2026, you have passed 50,000 kr over a rolling period and must register.

What happens when you cross the threshold

Once you pass the 50,000 kr threshold, you must register the business in the VAT registry without undue delay. Registration is done with Skatteetaten.

After registration you must:

  • Add VAT to your invoices (normally 25%, but check which rate applies to your field)
  • Keep accounts that separate input and output VAT
  • Submit a VAT return every two months — six terms per year (small businesses under 1 million kr can apply to file annually)
  • Pay the difference between output and input VAT to Skatteetaten

If you have invoiced without VAT and then pass the threshold, you must re-invoice VAT from the registration date on the turnover that takes you past 50,000 kr.

What if you stay under the threshold

If VAT-liable turnover is below 50,000 kr over a rolling 12-month period, you are not VAT-liable. You then must not add VAT to invoices, and you cannot deduct input VAT on purchases.

You cannot register voluntarily before you pass the threshold, unless you run an activity covered by the rules on voluntary pre-registration. Check Altinn for details if this applies to you.

VAT rates in 2026

25%

Standard rate

Applies to most goods and services in Norway.

15%

Food and groceries

Applies to food and non-alcoholic beverages. Alcohol is taxed at the standard rate of 25%.

12%

Low rate

Applies to passenger transport (including passenger ferries), accommodation, and cinema tickets.

0%

Zero rate

Export of goods, international transport and some services to non-residents.

Zero-rated (0%) and exempt — two different things

Zero-rated (0%): The sale is inside the VAT system but at a 0% rate — for example books, electric cars and exports. You must still register the business once you pass 50,000 kr, and you can deduct input VAT on purchases.

Exempt: The activity falls entirely outside the VAT system — typically health services, education and most art and cultural services. You then cannot register for VAT, and you cannot deduct input VAT.

There is also a niche rate of 11.11% for sales of raw fish to or through fish sales organisations. The rates apply for 2026 and may change in the national budget.

VAT rates last verified against official sources (Skatteetaten): June 2026.

How VAT works for a sole proprietorship

  1. 1

    Track your turnover

    The threshold applies to VAT-liable turnover, not profit. That means what you sell before costs are deducted.

  2. 2

    Check 50,000 kr over 12 months

    When VAT-liable turnover passes 50,000 kr during a rolling 12-month period, your business must normally be registered.

  3. 3

    Register your business

    Registration is done through the Coordinated Register Notification. After registration, you must invoice with VAT.

  4. 4

    Track input and output VAT

    You collect output VAT on sales and deduct input VAT on relevant purchases.

  5. 5

    Submit VAT returns

    VAT is reported in the VAT return. You pay the difference between output and input VAT.

  6. 6

    Plan your cash flow

    VAT is not income. Set the VAT amount aside so you have money when payment is due.

How to report and pay VAT

After VAT registration you must both report and pay VAT regularly. Reporting is done through the VAT return, and payment follows the same deadline as the return.

The VAT return: what, where and when

The VAT return is the report you submit to Skatteetaten via Altinn. It shows how much output VAT you have collected on sales and how much input VAT you have paid on purchases. You pay the difference — or get a refund if input VAT is greater than output VAT.

VAT terms and deadlines

A VAT term is the period you report for — the months your sales and purchases took place. The deadline is the date the VAT return must be submitted and the VAT paid. Each term has its own deadline.

The standard VAT terms for a sole proprietorship are bi-monthly. That means six terms per year:

  • Term 1: January–February (deadline 10 April)
  • Term 2: March–April (deadline 10 June)
  • Term 3: May–June (deadline 31 August)
  • Term 4: July–August (deadline 10 October)
  • Term 5: September–October (deadline 10 December)
  • Term 6: November–December (deadline 10 February the following year)

The deadline is normally one month and ten days after the end of the term. The VAT return is submitted and payment made by the deadline at the latest. If the deadline falls on a weekend or public holiday, it moves to the next working day.

Annual VAT return for small businesses

If VAT-liable turnover is below 1 million kr per year, you can normally apply to submit a VAT return only once a year. The deadline for the annual VAT return is 10 March the following year. The application is submitted via Altinn after the business is registered.

To use the annual term, the business must have been registered for at least 12 months and be up to date with reporting. The application deadline is 1 February (the application window is 10 December–1 February). The VAT return must be submitted even if turnover in the period is 0.

How to pay the VAT amount

Once the VAT return is submitted, you receive a dedicated KID number and account number from Skatteetaten. Payment is made as an ordinary bank transfer or eFaktura — not via Vipps or other consumer solutions. Make sure the payment is in Skatteetaten's account by the deadline, not just initiated.

Always set the VAT amount aside when you invoice. VAT is not income — it is money you collect on behalf of the state and pass on.

VAT representative: when do you need one?

A VAT representative is a Norwegian business or person that registers and reports VAT on behalf of a foreign business without a permanent place of business in Norway. The representative has joint liability for VAT being reported and paid correctly.

Do I need a VAT representative as an ENK in Norway?

If you run a sole proprietorship resident and registered in Norway, you normally do not need a VAT representative. You register and report VAT yourself via Altinn. The VAT representative requirement mainly applies to foreign businesses that sell VAT-liable goods or services in Norway without a permanent place of business here.

When does a VAT representative become relevant?

For a Norwegian sole proprietorship, a VAT representative can become relevant in two cases:

  • You move out of Norway but keep the business and continue VAT-liable activity in Norway
  • You act as a VAT representative for a foreign client or partner yourself

In both cases you should check the rules carefully with Skatteetaten or an accountant, as there are some exceptions.

Key VAT concepts

Output VAT

The VAT you add to invoices to customers after registration.

Input VAT

The VAT you pay on purchases for your business — equipment, software, services.

VAT-liable turnover

Sales of goods and services covered by VAT regulations.

VAT return

The report you submit showing VAT on sales, VAT on purchases, and what you owe or get refunded.

Common VAT mistakes ENK owners make

  • âś•Believing the 50,000 kr threshold applies to profit. It applies to turnover.
  • âś•Adding VAT to invoices before the business is registered in the VAT registry.
  • âś•Treating VAT money as regular income instead of setting it aside.
  • âś•Confusing tax deductions and VAT deductions — they are different concepts.
  • âś•Recording input VAT on purchases that relate to private use.
  • âś•Forgetting to update invoice templates after VAT registration.

Frequently asked questions about VAT

When must a Norwegian sole proprietorship register for VAT?+

A sole proprietorship must normally register when VAT-liable turnover exceeds 50,000 kr over a rolling 12-month period. The threshold applies to turnover, not profit.

Do I need to invoice VAT from day one?+

No. You should normally not add VAT to invoices until the business is registered in the VAT registry.

What is input VAT?+

Input VAT is the VAT you pay on goods and services you purchase for your business. If the business is VAT-registered, you can normally deduct input VAT on relevant purchases.

What is output VAT?+

Output VAT is the VAT you add to your sales after the business is registered in the VAT registry.

What is the difference between tax deduction and VAT deduction?+

A regular tax deduction reduces the profit you pay income tax on. A VAT deduction relates to input VAT you offset against output VAT in your VAT return.

What happens when I pass 50,000 kr?+

When VAT-liable turnover passes 50,000 kr over a rolling 12-month period, you must normally register the business in the VAT registry. After registration you invoice with VAT.

Which VAT rate applies to consultants and freelancers?+

Most consulting and freelance services use the standard VAT rate of 25%. Some services are exempt or follow special rules.

Can foreign customers be invoiced without VAT?+

For B2B exports of services to customers outside Norway, the zero rate often applies. Specific rules depend on the type of service and customer location. Verify with Skatteetaten or an accountant.

Official sources

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