VAT is particularly important
Norway’s standard VAT (MVA) rate is 25% in 2026. Reduced rates of 15% and 12% apply to specific goods and services.
For a foreign company selling goods or services in Norway, an important question is whether and when the company must register for Norwegian VAT. The requirements depend on the type of goods or services, the customer, the value of sales and whether the company has a business presence in Norway.
If you employ people in Norway
Employers normally pay an employer’s national insurance contribution (arbeidsgiveravgift). The standard rate in Zone I is 14.1%, while lower rates apply in certain geographical areas.
Employers also have obligations relating to payroll reporting, tax withholding, employment-related insurance, pension and other Norwegian employment requirements.
For a Lithuanian company
For Lithuanian companies, the Norwegian tax and reporting requirements depend significantly on how the company operates in Norway.
Companies should distinguish between:
1. Selling goods from Lithuania to Norwegian customers
2. Providing services remotely to Norwegian customers
3. Sending Lithuanian employees to Norway
4. Establishing a Norwegian branch or subsidiary
5. Operating a warehouse or maintaining another physical presence in Norway
Each situation can result in different Norwegian tax, VAT, customs, employment and reporting obligations.
Official starting points
Norwegian Tax Administration (Skatteetaten):
https://www.skatteetaten.no/en/
Norwegian Government — 2026 tax rates:
https://www.regjeringen.no/en/topics/economy-and-budget/skatter-og-avgifter/skatte-og-avgiftssatser/tax-rates-2026/id3121978/
Norwegian Government — 2026 VAT and excise rates:
https://www.regjeringen.no/en/topics/economy-and-budget/skatter-og-avgifter/skatte-og-avgiftssatser/excise-duties-2026/id3121982/