Selling Abroad and VAT

Whether a Norwegian company should charge Norwegian Value Added Tax (VAT), known as merverdiavgift (MVA), when selling abroad depends on what is being sold, where the good or service is delivered, who the customer is, and how the transaction is documented. The customer's foreign address alone is not decisive.

Goods Exported

Export of goods may be exempt with a zero-rate when the conditions are met. The seller must be able to document that the goods have actually been sent out of Norway. Transport, customs, and sales documentation must be consistent.

Services to Foreign Customers

For services, the place of supply must be considered. Remotely delivered services to businesses outside the Norwegian VAT area may be treated differently from services physically performed or used in Norway. Real estate, events, passenger transport, and other service types may have special rules.

Invoice and Customer Due Diligence

Document the customer's legal identity, address, and whether the customer is acting as a business. The invoice should describe the delivery and state the correct VAT treatment. The customer may be obliged to calculate tax in their country, but Norwegian sellers should not use "reverse charge" without having evaluated the regulations.

Registration in Other Countries

A Norwegian company may incur registration or reporting obligations in the customer's country, even if Norwegian VAT is not charged. This applies particularly to local deliveries, warehousing, digital consumer services, or activity exceeding national thresholds.

On Proffi

Proffi can verify Norwegian suppliers and connect businesses to customs, VAT, and export expertise. The system must request transaction details before proposing tax treatment.

Source

• Skatteetaten (the Norwegian Tax Administration): Merverdiavgift til og fra Norge