Home / VAT Rates / Norway

Norway VAT Rates 2026

Norway (Norge) levies Value Added Tax under the name MVA-nummer (Merverdiavgiftsnummer). The standard rate is 25%, applied to most goods and services. Reduced rates of 15% and 12% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/NO endpoint to get Norway rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/NO
# No authentication required for rate lookups

# Response:
# { "country_code": "NO", "standard_rate": 25,
#   "reduced_rates": [15, 12], "currency": "NOK" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Norway standard rate.

// 1. Validate the customer's Norway VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/NO/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Norway VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/NO').then(r => r.json());
// → { standard_rate: 25, reduced_rates: [15, 12] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Norway standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Norway VAT

Norway is part of the European Economic Area (EEA) but not the EU, so Norwegian VAT numbers are not available via VIES. They are validated through the Brønnøysundregistrene (Norwegian Business Register) REST API. The MVA suffix distinguishes the VAT number from the organisation number.

The Norway MVA-nummer is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Norway business customer, validate their VAT registration number first.

VAT rates in other EU countries