Norway is not part of the EU VAT regime. However, it has its own VAT system (Merverdiavgift – mva.), which is broadly similar in structure to the EU VAT system.
VAT in Norway is a consumption tax that applies to most goods and services supplied in Norway and is ultimately borne by the final consumer.
VAT is charged as a percentage of the selling price and is collected fractionally through the input/output
VAT deduction mechanism, ensuring neutrality for businesses.