Norwegian VAT (MVA) — the basics
Norway is not an EU member but applies a value-added tax called MVA (merverdiavgift). The standard rate is 25% and applies to most goods and services, including conference production, AV equipment rental, interpretation equipment, and related technical services.
When you hire a Norwegian supplier like Tolkeboks.no / Digital Media Group, our invoices will include 25% MVA unless a specific exemption applies.
The "stedbunden tjeneste" rule
Norwegian VAT law distinguishes between services that can be delivered remotely (where the customer's location determines VAT jurisdiction) and stedbunden tjenester — services that are physically tied to a specific location in Norway.
Conference production, AV equipment rental, and interpretation equipment services are classified as stedbunden tjenester. This means:
- Norwegian MVA at 25% applies regardless of where the customer (event organiser) is registered
- Even if your company is based in Germany, the USA or Japan, you will be charged Norwegian MVA on the invoice
- The service takes place on Norwegian soil — so Norwegian VAT rules govern
Can foreign companies reclaim Norwegian VAT?
Foreign businesses that are not VAT-registered in Norway and that incur Norwegian VAT may be eligible to apply for a refund under the refusjonsordningen (refund scheme) administered by Skatteetaten, Norway's Tax Administration.
| Who can apply | Key condition |
|---|---|
| EU-based companies | Must be VAT-registered in own country; the expenses must be related to taxable business activity |
| Non-EU companies (USA, UK, etc.) | Norway must have a reciprocal VAT refund agreement with the company's country. Check Skatteetaten's list. |
| Non-VAT registered individuals | Generally not eligible for business VAT refunds |
How the refund process works
- Deadline: Applications must typically be submitted by 30 September of the year following the calendar year in which the expenses were incurred
- Minimum amount: The claim must usually exceed NOK 2,000 (for claims covering a full calendar year)
- Required documentation: Original invoices showing MVA separately, proof of VAT registration in home country, and a completed refund application form (RF-1032 or via the Altinn portal)
- Processing time: Skatteetaten typically processes within 6 months of receiving a complete application
What our invoice will show
Tolkeboks.no / Digital Media Group will issue invoices that comply with Norwegian MVA regulations:
- Our Norwegian organisation number (orgnr) and MVA registration number
- Itemised services with the MVA rate (25%) stated separately per line
- Total amount ex-MVA, total MVA amount, and total amount inc-MVA
- Invoices can be issued in English on request — contact prosjekt@dmg.no when placing an order
Need a quote for your event in Norway?
Send us a brief with your event dates, venue, number of delegates and language requirements. We respond in English within one business day.
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