Businesses selling to customers in Norway are obliged to register with the Value Added Tax Register as soon as their turnover crosses NOK 50,000 (NOK 140,000 for charitable and benevolent organizations). Only turnover liable for VAT is taken into consideration. This VAT rule applies to businesses regardless whether they are established in Norway or not.

With Vatstack’s VAT number check API, you can validate the business information of your customers in Norway. If a customer enters a VAT number, our API will automatically detect which government services it needs to send the request to based on the format. In case of a Norwegian VAT number, the information is validated against official government services in Norway.

This is how a JSON response looks like if you query Danske Bank’s VAT number NO977074010MVA:

{
  "id": "5e5a894fa5807929777ad9c7"
  "company_address": "Søndre gate 15, 7011 TRONDHEIM",
  "company_name": "DANSKE BANK",
  "consultation_number": null,
  "valid": true,
  "valid_format": true,
  "vat_number": "977074010",
  "country_code": "NO",
  "query": "NO977074010MVA",
  "type": "no_vat",
  "requested": "2020-02-29T00:00:00.000Z",
  "created": "2020-02-29T15:54:55.029Z",
  "updated": "2020-02-29T15:54:55.029Z",
}

You can restrict validations to only a specific type if you provide a type body parameter in your POST request. The parameter’s value currently accepts eu_vat, ch_vat and no_vat. If you would like us to support VAT number validations for a specific country, please reach out to us.

Norwegian VAT Number Format

Norway has a Central Coordinating Register for legal entities which registers basic data about a business.

Upon registration, businesses are issued a unique nine-digit ‘Organisasjonsnummer’ (organization number). This organization number serves as the identifier of the business and will appear on all official documents issued both by the business itself and by government agencies such as the tax office. The technical construction of the number specifies that the first digit must always be either 8 or 9, with a modulus 11 check digit at the end.

According the Central Coordination Register’s website, the weighting factors are 3, 2, 7, 6, 5, 4, 3 and 2 calculated from the first digit. The digits are thus multiplied by the weighting factors and the product sum divided by 11. The leftover from the division is subtracted by 11 and the result becomes the MOD11 checksum digit.

Technical structure of the organization number

Businesses which are registered in the Value Added Tax Register are required to add the letters ‘MVA’ as a suffix to their organization number. It stands for ‘Merverdiavgift’, the Norwegian word for value added tax. The VAT number format thus becomes:

  • 999999999 (legal entity)
  • 999999999MVA (VAT-registered legal entity)

VAT returns should be submitted on a bi-monthly basis while referencing the VAT number. VAT returns in Norway are due one month and ten days after the reporting period. If your business is not established in Norway, you have to appoint a VAT representative residing in Norway to raise and issue all invoices on behalf of you.