I am a consultant and did some work for a company in Norway.

Until now I have worked with companies that are registered on VAT (in other European countries) and I am informed by my accountant to add 0% VAT on that invoices as the transaction is considered as 'Intra-Community'.

But this Norwegian company is not registered for it (checked on 'VAT Number Validation application').

Do I add VAT on my invoice in that case? And if yes in what ratio: of my country or Norway? I asked 2 accountants: one said 'yes' one said 'no'. So it become a bit confusing as also in google it seems to have various answers.


  • 1
    Norway is not an EU country and does not participate in the Customs Union. You almost certainly do not have to add your country's VAT if you are exporting directly to Norway; but Norwegian law may or may not require you to collect VAT on behalf of the Norwegian government depending on the transaction value and your total sales to Norway.
    – xngtng
    Apr 6, 2022 at 12:14
  • As far as VAT is concerned, Norway (like Switzerland) is not "EUropean". Imagine if you did work for an American or Chinese company.
    – xngtng
    Apr 6, 2022 at 12:20
  • @xngtng But the question is understandable since Norway is part of the EEA and the European Single Market. VAT seems to be one of the rare cases where the EU vs EEA distinction practically matters.
    – amon
    Apr 8, 2022 at 8:28


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