VAT rates in Norway
Norway imposes Value Added Tax (VAT) at different rates as follows for various goods and services:
1. Standard rate - 25%
The standard Norwegian VAT is applicable to all taxable goods and services, except when a specific measure allows for a reduced rate.
2. Reduced rate - 15%
Supply of food and beverages.
3. Reduced rate - 12%
Domestic passenger transport services, accommodation services, cinema tickets, museum and gallery tickets, and sports events.
4. Zero rate - 0%
E-books.
Source: https://www.skatteetaten.no/en/rates/value-added-tax/
Daily allowances in Norway
Domestic daily allowance
For a business trip to be considered as a journey involving an overnight stay, the employee must spend more than five hours of the night away from home. In this context, 'night' is considered to be the period between 22:00 and 06:00.
Journeys lasting more than six hours into a new day will entitle the travelling employee to the full daily subsistence allowance according to the same rate as the previous day (full day).
Journeys lasting fewer than six hours into a new day will not entitle the employee to the payment of a subsistence allowance.
Overnight allowance
If an employee arranges accommodation themselves on domestic business trips (e.g. private accommodation), an undocumented night supplement not subject to payroll withholding tax of NOK 452 per day may be paid.
| State Rate | Tax-free | Taxable | |
| Overnight stay | |||
| Hotel | NOK 977 | NOK 678 | NOK 299 |
| Boarding house, dorm w/o cooking facilities | NOK 977 | NOK 400 | NOK 577 |
| Barracks with cooking facilities and private stay | NOK 977 | NOK 105 | NOK 872 |
| Caravan | NOK 977 | NOK 105 | NOK 872 |
| NOK 78 | |||
| Extra day (last day of a multi-day travel) | |||
| Extra day 6-12 hours | NOK 384 | NOK 384 | |
| Extra day over 12 hours | NOK 713 | NOK 678 | NOK 35 |
| Day trips | |||
| Duration 6-12 hours | NOK 384 | NOK 200 | NOK 184 |
| Duration over 12 hours | NOK 713 | NOK 400 | NOK 313 |
Deductions are calculated from the full per diem amount as follows:
| State rate | Tax-free | Taxable | |
| Meal deductions for overnight travels | |||
| Breakfast | 20% full rate | 20% | 20% |
| Lunch | 30% full rate | 30% | 30% |
| Dinner | 50% full rate | 50% | 50% |
| Meal deductions for extra day/day trip | |||
| Breakfast | 20% actual rate | 20% | 20% |
| Lunch | 30% actual rate | 30% | 30% |
| Dinner | 50% actual rate | 50% | 50% |
| Night allowance | NOK 452 | NOK 452 | |
In the case of travel involving one or more overnight stays, the location where the overnight stay takes place (accommodation type- determines the amount that can be paid as a subsistence allowance not subject to payroll withholding tax.
If several countries are visited during the same day, the country in which the traveler stayed the longest determines the travel allowance rate.
| Meal | Domestic | Foreign |
| Breakfast | 20% | 20% |
| Lunch | 30% | 30% |
| Dinner | 50% | 50% |
If a trip lasts for more than 28 continuous days at the same location outside of Norway, the meal allowances per state rate are reduced to 75% of the original amounts from day 29 onwards.
Mileage allowances in Norway
Employees travelling for business in Norway with a private vehicle may be entitled to a tax-free milage allowance, the rates of which are as follows:
| Vehicle | Tax-free rate |
| Car (including electric car) | NOK 3,50 (tax: NOK 1,50) |
| Motor boat | NOK 7,50 |
| Snowmobile and ATV | NOK 10,00 |
| Heavy motorcycle (up to 125 ccm) | NOK 2,95 |
| Moped or light motorcycle (up to 125 ccm) and other motorised means of transport | NOK 2,00 |
Additional rate
NOK 1,00 per km:
-
Per passenger
-
For driving on forest and construction roads
-
For bringing equipment and materials (equipment that because of its weight and/or condition would not be suitable for transport in the trunk or on a roof rack, for example when using a trailer).
Source: https://lovdata.no/dokument/SPHPM/pm-2024-22
Electronic archiving and retention period in Norway
Those obliged to keep records may store electronic accounting material in another EEA country if an agreement or agreement with the country in question ensures satisfactory access to the accounting information for control purposes by the Norwegian tax and excise authorities during the storage period, and such storage will not hinder an effective Norwegian police investigation. The accounting material must be available in readable form and must be able to be printed on paper from a terminal or similar in Norway throughout the retention period. The person obliged to keep records must inform the Tax Directorate in writing about which accounting material is kept abroad, where the accounting material is kept, and how the control authorities can gain access to the accounting material at any time.
Recorded information according to section 7, first paragraph, which is initially available electronically, must be available electronically for three years and six months after the end of the accounting year.
Source: https://lovdata.no/dokument/NL/lov/2004-11-19-73/%C2%A713#%C2%A713
https://lovdata.no/dokument/SF/forskrift/2004-12-01-1558/KAPITTEL_7#%C2%A77-5
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