resources-post-top-bg Norway propose increase in reduced VAT

Norway propose increase in reduced VAT

VAT News Updates

19th October 2017: Norway set to increase the reduced VAT rate

The Norwegian Government recently announced it’s planned Budget 2018.

In the budget, it included a proposed increase in the reduced VAT (or MOMS as it’s known) rate, from 10% to 12%, to be in effect from January 2018.

It is expected that this reduced rate will soon increase to 15% – equal to the current intermediate rate, and thus disappear completely.

This lower VAT/MVA rate applies to:

  • Travel & cultural services, such as hotel accommodation, mass transit and taxi fares.
  • Admissions to cinemas, museums, sporting events, amusement parks, etc.
  • Intermediation of such services by travel agencies, airlines etc.

It is important to be aware of this rate change, particularly in regards to foreign business and corporate travel to Norway. This will impact the VAT refund amount that can be gotten on hotels, accommodation, etc. in T&E expenses for companies.

Norway isn’t alone in its plan to increase their lower rate of VAT. The Dutch are also planning on implementing an increase in their reduced VAT rate from January 2018.


If you would like more information about this update, please contact our team for free bespoke advice.

For further information, subscribe to our blog!


See more Taxback International Articles

Norway: Mandatory SAF-T Reporting

22nd May 2019: The Norwegian tax authorities have confirmed plans for the SAF-T launch from the start of 2020.

Norway: Zero VAT rate, exemptions & SAF-T reporting.

12th August 2019: Norway announces various VAT changes which will affect many businesses.

Original invoices no longer required for submission of VAT refund applications in Norway.

1st April 2019: As of March 2019 the copies of the original invoices are no longer required for the submission of VAT refund applications for Norway as Member State Refund.