When must I register for VAT?
Updated June 4, 2026
You must register the business in the VAT Register once taxable turnover exceeds NOK 50,000 within a twelve-month period. Only then do you add VAT to invoices and file VAT returns — but you also gain the right to deduct input VAT on purchases.
The NOK 50,000 threshold
The threshold applies to taxable turnover over a rolling twelve-month period — not the calendar year. Once you pass NOK 50,000 you must register and start charging VAT. Charitable and non-profit organisations have a higher threshold (NOK 140,000).
Turnover that is exempt from VAT (for example health, education and financial services) doesn’t count toward the basis.
How to register
You register through the Coordinated Register Notification (Samordnet registermelding) in Altinn. You apply for entry in the VAT Register, and once approved you add VAT to invoices and file VAT returns on the usual terms.
Pre-registration and voluntary registration
If you expect to pass the threshold soon, or have large purchases before you have turnover, you can apply for pre-registration. For certain activities (for example letting commercial property) voluntary registration is also available. Both give earlier input-VAT deduction rights.
What happens after you register?
After registering you charge output VAT on sales, can deduct input VAT on purchases, and file a VAT return each term. Accounting software like Kantax calculates this and submits the return to Altinn.