MVAregistreringen

MVAregistreringen refers to the process of registering a business for Merverdiavgift (VAT) in Norway. The registration is handled by Skatteetaten and is required for activities that fall under the Norwegian VAT system. Being registered enables a business to charge VAT on taxable sales, and to reclaim VAT paid on purchases used for taxable activities.

Who must register

A business must register for MVA if its taxable turnover in a 12-month period exceeds 50,000 Norwegian kroner. The obligation also applies to businesses that import goods or provide taxable services in Norway, including foreign businesses with activities in the Norwegian market. In addition to meeting the threshold, some entities may register voluntarily if they expect to reach or exceed the limit or to reclaim input VAT on substantial purchases.

What it means to be VAT-registered

A VAT-registered business receives a VAT identification number (MVA-number) and must charge VAT on taxable sales to customers. It can reclaim input VAT on purchases related to taxable activity. The business must issue VAT invoices and submit periodic VAT returns to Skatteetaten, with payment of any net VAT due. The frequency of returns (monthly, bi-monthly, or quarterly) depends on turnover and other factors set by tax authorities.

How to register

Registration is completed online through Skatteetaten, often via the Altinn platform. The business must provide information about its legal entity, activity, expected turnover, and contact details. After registration, the MVA-number is issued, and the appropriate filing frequency is determined. The process also involves ensuring proper bookkeeping and invoicing practices.

Recordkeeping, exemptions, and penalties

MVA-registered businesses must keep detailed records of sales and purchases, invoices, and VAT-related documents for several years. Some supplies are exempt from VAT or zero-rated, and certain activities may fall outside the VAT system. Failing to register, file accurate VAT returns, or pay VAT on time can lead to penalties and interest.