Are overseas sales from a Norwegian company exempt from MVA?

Hello, I've been running an IT company for two years. I need to provide an online service for a client in Poland for NOK 80,000. Should I issue the invoice with Norwegian MVA?

Selling goods or services to a foreign client requires determining where the supply takes place, who actually receives the service and whether the transaction meets the conditions for export. A foreign address on the invoice alone does not determine how MVA should be charged.

In this article, we explain when a Norwegian company applies 0% MVA, which documents it must have and how to treat exports on an invoice and in the MVA return in 2026.

When overseas sales qualify for 0% MVA

Exports of goods and certain services from Norway are generally subject to a 0% MVA rate if you meet the statutory conditions and have the required documentation. The rules are based on the provisions on exports of goods and services, in particular sections 6-21 and 6-22 of the Norwegian VAT Act.

Such sales are referred to as fritatt (sales covered by the MVA Act but subject to a 0% rate). They must be distinguished from unntatt sales (excluded from the MVA system).

In practice, you need to answer four questions:

• Are you selling goods or services?
• Do the goods actually leave the Norwegian MVA area?
• Can the service be provided remotely, or is it linked to a specific location?
• Do you have documents confirming your right to apply 0% MVA?

The Norwegian MVA area includes mainland Norway and its territorial waters. It does not include, among other places, Svalbard and Jan Mayen.

Exporting goods from Norway

Goods shipped from Norway outside the Norwegian MVA area are subject to a 0% rate if they have actually been exported and the export is properly documented. A foreign customer address, a transfer from a foreign bank or an invoice in a foreign currency are not enough.

Documents confirming export

For standard exports, the business must have:

• an invoice or other valid sales document,
• an electronic export declaration,
• confirmation that the goods were actually exported,
• transport documents that link the shipped goods to a specific invoice.

The export declaration is generally submitted through the TVINN customs system, either by yourself or through a freight forwarder or customs agent. The declaration must include the correct customs tariff code for the goods. For certain shipments valued at up to NOK 5,000, a simplified procedure may be used if the goods are not subject to restrictions or licensing requirements. However, you must still retain the invoice and proof of export.

Missing the required documents creates a risk that the 0% rate will be challenged. You would then need to correct the sale and apply the appropriate Norwegian MVA rate.

Goods already located abroad

If, at the time of sale, the goods are held in a warehouse outside Norway and delivered to the customer there, the transaction generally takes place outside the Norwegian MVA area. This is not an export of goods from Norway subject to the 0% rate. You must check the VAT, warehousing and registration obligations in the country where the goods are located.

Selling services to foreign customers

For services, the decisive factors are the nature of the service and its actual recipient. Services that cannot easily be assigned to one physical location are treated as remotely supplied services.

This group usually includes:

• consulting and advisory services,
• programming and IT services,
• accounting and legal services,
• advertising,
• licences and intangible rights,
• hiring out employees,
• some intermediary services.

If the actual recipient of such a service has its registered office or place of residence outside the Norwegian MVA area, the Norwegian company generally applies 0% MVA. Since 1 January 2023, this rule has covered both businesses and institutions as well as foreign consumers.

The invoice must include the recipient's foreign address. You should also retain the contract, order, the customer's registration details, correspondence and a description of the scope of the service. The documents should confirm who actually uses the service. Issuing an invoice to a foreign branch does not justify the 0% rate if the Norwegian part of the business receives the service.

Services linked to a specific location

A foreign customer does not entitle you to the 0% rate if the service concerns a specific location or item located in Norway. This includes, among other things:

• work related to a building or land in Norway,
• management of Norwegian holiday homes,
• inspections and assessments carried out in Norway,
• renting event space in Norway,
• intermediary services relating to Norwegian real estate.

In such cases, the appropriate Norwegian MVA rules must be applied. In 2026, the standard rate is 25%, while selected supplies are subject to rates of 15%, 12% or 0%. We discuss the full overview in the article What MVA rates apply in Norway?

Invoicing, registration and reporting exports

Export sales must be recorded as exports subject to a 0% rate, not as ordinary sales without MVA. The invoice must meet standard Norwegian requirements and identify the foreign recipient, the subject of the supply and the basis for applying the 0% rate.

You can use one of the following notes on the invoice:

• 0% MVA - utførsel av varer, jf. merverdiavgiftsloven § 6-21 for exports of goods,
• 0% MVA - utførsel av tjenester, jf. merverdiavgiftsloven § 6-22 for exports of services.

To issue correct sales documents, we recommend e-faktury.no. We discuss the detailed mandatory elements of the document in the article How to issue an invoice in Norway and what must it include?

Sales subject to the 0% rate count towards the registration threshold for the MVA register. In 2026, the threshold is NOK 50,000 net in any consecutive 12-month period, not in a calendar year. Once it is exceeded, exports covered by the Act trigger a registration obligation even if the company does not charge customers MVA. We explain the registration rules in more detail in the article MVA register registration - when is it required and what does it mean?

Before registration, you do not add Norwegian MVA and, as a rule, you cannot deduct MVA on current costs under the rules applicable to a registered business. After registration, you still report exports at a 0% rate, but you may deduct MVA on purchases related to sales covered by the MVA system, provided that you meet the general deduction conditions.

FAQ - frequently asked questions

Summary

• Overseas sales are subject to 0% Norwegian MVA when they meet the conditions for exporting goods or services and are properly documented.
• A foreign customer address alone is not enough. For goods, actual export is what matters, while for services, their nature and actual recipient are decisive.
• In 2026, exports subject to the 0% rate count towards the registration threshold of NOK 50,000 net in consecutive 12-month periods.
• Goods or services may create customs, tax or registration obligations in the recipient's country.

If you need help with reporting overseas sales, call us: +47 21 38 38 21. We will help you determine the correct MVA rate and document the export properly.

Article author: Marcin - marcin@efirma.no