VAT registration in Norway becomes mandatory once a business carries out taxable supplies in Norway and exceeds the registration threshold of NOK 50,000 within a 12‑month period.
A non‑established business that is not resident in the EEA and registers for VAT in Norway must appoint a Norwegian VAT representative.
If a non‑established business exclusively supplies services that are subject to the reverse‑charge mechanism to business customers in Norway, VAT registration is not required, as the VAT is self‑accounted for by the Norwegian customer.