6% VAT was introduced on passenger transport in Norway from 1 March 2004.
Suppliers of such services must register in Norway when their taxable sales exceed NOK 50.000 (approx. 6000). The obligation to register applies both to Norwegian businesses as well as foreign businesses operating in Norway. A foreign supplier of transport services must thus register if he carries out passenger transport services in Norway. Only if the transport is directly linked to an international transport service, e.g. from a place in Norway to a place in a foreign country, the supply is exempted. This means that e.g. a German Tour Operator providing a Round Trip in Norway with German Tourists must register and charge Norwegian VAT on the supply. This is the same rule as applied in Sweden.
A foreign business without a place of business in Norway must register with a Norwegian VAT representative. E.g. the German Tour Operator mention above have to appoint a local fiscal representative in Norway. As a result of this the German Tour Operator will not be entiteled to apply the VAT refund scheme to recover VAT paid on petrol in Norway, without beeing registered.
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