> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Norway

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".

## Base Details

| Key              | Value         |
| ---------------- | ------------- |
| Tax Country Code | `NO`          |
| Currency         | `NOK`         |
| Base Time Zone   | `Europe/Oslo` |

## Tax Categories

| Code  | Name | Title           |
| ----- | ---- | --------------- |
| `VAT` | VAT  | Value Added Tax |

### VAT Rates

| Rate            | Keys       | Name               | Percents | Description                                         |
| --------------- | ---------- | ------------------ | -------- | --------------------------------------------------- |
| `general`       | `standard` | General Rate       | 25.0%    | Standard rate for most goods and services.          |
| `reduced`       | `standard` | Reduced Rate       | 15.0%    | Food, beverages, water and wastewater services.     |
| `super-reduced` | `standard` | Super-reduced Rate | 12.0%    | Transport, accommodation, cinema, broadcasting.     |
| `special`       | `standard` | Special Rate       | 11.11%   | Raw fish (wild marine resources via fiskesalgslag). |

## Correction Definitions

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

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field  | Test                                                                                           | Validation Code / Message                                   |
    | ------ | ---------------------------------------------------------------------------------------------- | ----------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[NO]</li><li>Valid MVA-suffixed mod-11 org number</li></ul> | `GOBL-NO-TAX-IDENTITY-01`<br />Invalid Norwegian VAT number |
  </Accordion>

  <Accordion title="org.Identity">
    | Field  | Test                                                                              | Validation Code / Message                                  |
    | ------ | --------------------------------------------------------------------------------- | ---------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Type in \[ON]</li><li>Valid mod-11 org number</li></ul> | `GOBL-NO-ORG-IDENTITY-01`<br />Invalid organisasjonsnummer |
  </Accordion>
</AccordionGroup>