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Norway applies VAT (merverdiavgift, MVA), administered by the Norwegian Tax Administration (Skatteetaten), at a standard rate with reduced and special rates for certain goods and services. Businesses are identified by their organisasjonsnummer, validated with a mod-11 check digit; the VAT number is the organisation number followed by “MVA”.

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Base Details

KeyValue
Tax Country CodeNO
CurrencyNOK
Base Time ZoneEurope/Oslo

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Tax Categories

CodeNameTitle
VATVATValue Added Tax

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VAT Rates

RateKeysNamePercentsDescription
generalstandardGeneral Rate25.0%Standard rate for most goods and services.
reducedstandardReduced Rate15.0%Food, beverages, water and wastewater services.
super-reducedstandardSuper-reduced Rate12.0%Transport, accommodation, cinema, broadcasting.
specialstandardSpecial Rate11.11%Raw fish (wild marine resources via fiskesalgslag).

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note

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Validation Rules

FieldTestValidation Code / Message
code
  • Code in [NO]
  • Valid mod-11 org number
GOBL-NO-TAX-IDENTITY-01
Invalid organisasjonsnummer
FieldTestValidation Code / Message
code
  • Type in [ON]
  • Valid mod-11 org number
GOBL-NO-ORG-IDENTITY-01
Invalid organisasjonsnummer