Hva er MVA?
VAT (merverdiavgift, often abbreviated MVA or called moms) is a consumption tax added to most goods and services in Norway. It is collected by the seller and paid to Skatteetaten (the Norwegian Tax Administration). MVA is real money — it is added on top of your price and must be reported and paid to the state.
How MVA affects you as a freelancer depends entirely on whether you invoice through Payout Partner's salary service or through your own company (ENK or AS).
MVA når du fakturerer gjennom Payout Partner
When you use Payout Partner's salary service (invoice without a company), MVA is charged on all work and paid to Skatteetaten by us. You do not need to register for MVA, file MVA returns, or think about it at all. We add the correct MVA rate to the invoice, collect it from your client, and report it to the tax authorities on your behalf.
This is one of the key simplifications of the salary service — MVA compliance is fully handled for you.
MVA når du fakturerer med ditt eget selskap
If you have your own ENK or AS, you are responsible for MVA yourself. The rules depend on your revenue:
- Under 50,000 NOK in taxable sales (within 12 months): You are not required to register for MVA. You do not charge MVA on your invoices. However, this also means you cannot claim back MVA on your business expenses.
- Over 50,000 NOK in taxable sales: You must register in the MVA Register (Merverdiavgiftsregisteret). Once registered, you must charge MVA on all invoices and file regular MVA returns with Skatteetaten.
The trade-off below the threshold is important to understand: while you avoid the administrative burden of MVA reporting, you also cannot deduct input MVA on purchases like equipment, software, or other business expenses. Once you register, you can claim that MVA back — but you must also charge it on every invoice and report it.
You can voluntarily register for MVA even below the threshold if you want to claim input MVA on expenses. This makes sense if your business expenses are significant.
MVA-satser i Norge
Norway has three main MVA rates:
- 25% — the standard rate, applying to most goods and services. This is the rate most freelancers will charge.
- 15% — the reduced rate for food and beverages.
- 12% — the low rate for passenger transport, accommodation, cinema, and certain cultural services.
Some services are exempt from MVA entirely, such as healthcare, education, and financial services. If your freelance work falls into an exempt category, you do not charge MVA regardless of your revenue.
For the latest official rates, see Skatteetaten's MVA rate page.
Hvordan registrere seg for MVA
MVA registration is done through Altinn using the Samordnet registermelding form. You will need your organisation number and details about your business activity. Processing typically takes a few weeks. Once registered, your organisation number will appear in the MVA Register with an MVA suffix (e.g. NO 123 456 789 MVA).
After registration, you must include your MVA number on all invoices and start collecting MVA from your clients. You cannot charge MVA before you are registered.
MVA-rapporteringsperioder
Most businesses in Norway file MVA returns every two months (bi-monthly). The reporting periods are January-February, March-April, May-June, July-August, September-October, and November-December. Returns are due about 40 days after the end of each period.
Small businesses with annual revenue below 1 million NOK can apply for annual MVA reporting instead, which simplifies the process. The annual return is due by 10 March the following year.
MVA returns are filed through Altinn. You report the total MVA collected on sales and the total MVA paid on purchases, and pay the difference to Skatteetaten.
Oppsummering: MVA med og uten selskap
- Through Payout Partner (salary service): MVA is charged on all work and reported to Skatteetaten by us. You do nothing.
- Own company, under 50,000 NOK: No MVA registration required. You do not charge MVA but also cannot claim it back on expenses.
- Own company, over 50,000 NOK: Must register, charge MVA on all invoices, file returns, and report to Skatteetaten. Can claim input MVA on business expenses.