Collect tax in Norway

In Norway, Stripe Tax supports calculation and collection of VAT.

When to register for tax collection

See Thresholds to get insights about your potential tax registration obligations in Norway. Stripe also notifies you with email and Dashboard alerts when you need to register to collect tax. Learn more about how the monitoring tool works.

If you’re based outside Norway, you must register in Norway as soon as your taxable sales in Norway reach 50,000 NOK during a period of 12 months and no reverse charge applies. Businesses located in the European Economic Area can register directly with the Norwegian tax administration. Businesses located outside the EEA must appoint a Norwegian VAT representative unless they use the simplified registration procedure (VOEC), which is available for B2C sales of digital services and low-value goods (< ​3,000 NOK).

For example, if you’re based in the US, sell digital services to Norwegian consumers and exceed the threshold during a period of 12 months (from February of the past year to January of the current year), you must register in Norway. However, if you sell digital services only to Norwegian businesses, you don’t need to register because these services are subject to reverse charge.

• Threshold: 50,000 NOK
• Period: 12 months
• Included transactions: Any taxable transactions that reverse charge doesn’t apply to.

Register to collect tax

Find more information on how to register for VAT in Norway on the government website:

• General information about VAT in Norway
• How to register

After you’ve registered to collect tax in Norway, go to Registrations to add your registrations to Stripe in the Dashboard. This turns on tax calculation and collection in Stripe for your transactions in Norway.

Learn more about how to add your registration in the Dashboard.

How we calculate taxes

When both your business and your customer are in Norway, Stripe calculates Norwegian VAT unless the sale is exempt or zero-rated.

If you’re a remote seller providing digital services to Norwegian customers, Norwegian VAT is typically collected on sales to individuals. Tax isn’t charged on sales to business customers who provide their VAT identification number.

When goods are shipped into Norway from abroad, Stripe treats the sale as an export and doesn’t calculate tax, unless you choose to calculate tax on cross-border sales of goods into Norway through the tax registration settings. Generally, businesses need to collect tax on these sales if they act as the importer for customs purposes. If goods are imported in the customer’s name, the sale is considered to occur outside Norway, and no Norwegian VAT is due. Cross-border sales of goods into Norway might also be subject to import taxes and customs duties in Norway, which Stripe doesn’t calculate.

Stripe doesn’t calculate VAT on imported low-value goods shipped into Norway in packages valued at up to 3,000 NOK, unless you select the option to calculate tax on cross-border sales of goods into Norway.

In Norway, there are some territories outside of the scope of the standard tax system and might have different rules that apply. Stripe won’t calculate tax for customers based there, even if you’ve added a registration for Norway. Learn more about how Stripe handles excluded territories. This applies to the following locations:

• Jan Mayen
• Svalbard

Report and file your taxes

Stripe Tax has filing partners—Taxually, Marosa, and Hands-off Sales Tax (HOST)—to help automate your tax filing. These partners automatically sync your tax transaction data in real time, eliminating the need for manual data entry or file transfers. Learn more about tax filing.

Stripe also provides reports of your completed tax transactions. Go to Registrations to access these reports. Learn more about the different types of reports.