Nordic VAT guide 2026: rates, registration and reporting | Amesto

Scope

VAT coverage across all four Nordic markets.

Norway

Standard rate 25%, with reduced rates of 15% on food, 12% on transport, accommodation and culture, and 11.11% on raw fish sales. Registration threshold is NOK 50,000 over 12 months, but foreign companies are liable from the first transaction and non-EEA companies must appoint a fiscal representative.

Sweden and Denmark

Sweden applies a 25% standard rate with reduced rates for restaurants, books and public transport, plus a temporary reduction on food. Denmark applies a single 25% rate with no reduced categories at all. Registration thresholds are SEK 120,000 and DKK 50,000.

Finland

The highest standard rate in the Nordics at 25.5%, with reduced rates of 13.5% on food, restaurants, transport and accommodation, and 10% on newspapers. Registration threshold is EUR 20,000 per calendar year, with a mandatory representative required for non-EU/EEA companies.

At a glance

VAT parameters by country.

Parameter	Norway	Sweden	Denmark	Finland
Standard rate	25%	25%	25%	25.5%
Reduced rates	15% food; 12% transport, accommodation, culture/sport; 11.11% raw fish and wild marine resources	6% books, newspapers, culture, public transport (food temporarily); 12% restaurants/hotels	None — a single rate applies, aside from specific exemptions	13.5% food, restaurants, transport, accommodation; 10% newspapers/periodicals
Registration threshold	NOK 50,000 / 12 months	SEK 120,000 / year	DKK 50,000 / 12 months	EUR 20,000 / year
Foreign companies	No threshold	No threshold	No threshold	No threshold

Quick-reference summary. See below for representative and filing details by country.

VAT rates and thresholds

Rates, registration and representative requirements by country.

What are the standard and reduced VAT rates in the Nordics?

Every Nordic country applies a standard rate close to 25%, but reduced rates vary widely by category and by country.

Country	Standard rate	Reduced rates
Norway	25%	15% on food; 12% on transport, accommodation and culture/sports; 11.11% on raw fish sales
Sweden	25%	12% on restaurants and hotels; 6% on books, newspapers, culture and public transport; food temporarily reduced to 6% from 1 April 2026 to 31 December 2027 (dine-in excluded)
Denmark	25%	None — a single rate applies, aside from specific exemptions
Finland	25.5%	13.5% on food, restaurants, transport and accommodation; 10% on newspapers and periodicals

What are the registration thresholds and representative requirements?

Registration thresholds and the need for a local fiscal representative differ by country, and foreign companies often face stricter rules than domestic ones.

Country	Registration threshold	Fiscal representative
Norway	NOK 50,000 within 12 months — foreign companies are liable from the first transaction, with no threshold	Mandatory for non-EEA companies, recommended for EEA companies
Sweden	SEK 120,000 per year	Required for companies outside the EU/EEA
Denmark	DKK 50,000 within 12 months	Not required for EU companies, recommended for companies outside the EU
Finland	EUR 20,000 per calendar year	Mandatory for companies outside the EU/EEA

Why Amesto

One partner. Four Nordic VAT regimes. No handoffs.

Most companies appoint a separate accountant in each country, which means four relationships, four reporting formats and four places where a rule change can slip through. Amesto covers Norway, Sweden, Denmark and Finland from one team, using the same point of contact and the same reporting standards throughout, so cross-border VAT stays consistent as rules change.

Nordic accounting services

Filing and practical questions

Filing frequency, reverse charge and outsourcing.

How often do VAT returns need to be filed?

Filing frequency depends on the country and, in several cases, on annual turnover.

Country	Filing frequency
Norway	Bi-monthly as the default, six periods per year
Sweden	Quarterly or monthly, depending on turnover — quarterly returns are due on the 12th of the second month, monthly returns on the 26th of the following month
Denmark	Semi-annual, quarterly or monthly, depending on turnover
Finland	Monthly, quarterly or annually, with a deadline of the 12th of the second month following the period

What is reverse charge and when does it apply?

Reverse charge means the recipient of a service, rather than the supplier, is responsible for calculating and reporting VAT. It typically applies to cross-border B2B services, such as when a Norwegian, Swedish, Danish or Finnish business purchases services from a foreign supplier. The domestic buyer accounts for VAT in its own return rather than being invoiced for it. Cross-border trade may also involve OSS, IOSS or Intrastat reporting, depending on what is being sold and to whom.

Has Sweden changed its VAT rates recently?

Yes. Sweden has temporarily reduced the VAT rate on food from 12% to 6%, effective 1 April 2026 through 31 December 2027. Dine-in restaurant services are excluded and remain taxed at 12%. This kind of mid-cycle regulatory change is exactly why an actively monitored Nordic VAT setup is more reliable than static guidance.

Why outsource Nordic VAT management rather than handle it in-house?

VAT rules across four countries change regularly and carry real penalties for getting them wrong. Foreign companies must navigate different thresholds, filing frequencies, representative requirements and reduced-rate categories in each market. Outsourcing to one partner with cross-border expertise reduces risk, consolidates the compliance workload and gives you advisors who track regulatory changes as part of their daily work, not as an afterthought.

Country by country

The full picture for each country.

Norway — VAT (MVA)

Aspect	Detail
Registration	Required once taxable turnover passes NOK 50,000 within a rolling 12-month period.
Foreign companies	Liability can start from the first sale into Norway; the simplified VOEC scheme is available for digital B2C sales.
VAT rates	25% standard; 15% food; 12% transport, accommodation and culture; 11.11% raw fish; 0% on exports.
Filing	Bi-monthly, six periods a year — filing and payment share the same deadline.
Cross-border trade	Reverse charge applies to services bought from abroad; Intrastat reporting may also be required.
Representative	Mandatory for non-EEA companies, recommended even for EEA companies.

Sweden — VAT (Moms)

Aspect	Detail
Registration	SEK 120,000 per year for established businesses; foreign companies are liable from their first transaction.
VAT rates	25% standard; 12% restaurants and hotels; 6% books, newspapers, culture and public transport (plus the temporary food reduction).
Filing	Quarterly or monthly depending on turnover — quarterly is due the 12th of the second month, monthly the 26th of the following month.
Cross-border trade	EU Sales List, OSS/IOSS schemes and Intrastat reporting all apply.
Representative	Required for companies established outside the EU/EEA.

Denmark — VAT (Moms)

Aspect	Detail
Registration	Required once taxable turnover passes DKK 50,000 within 12 months.
VAT rates	A single 25% standard rate, with no reduced categories.
Filing	Semi-annual, quarterly or monthly, depending on turnover.
Cross-border trade	EU Sales List, OSS/IOSS and Intrastat reporting all apply.
Representative	Not required for EU companies; recommended for companies based outside the EU.

Finland — VAT (ALV)

Aspect	Detail
Registration	Required once annual turnover passes EUR 20,000.
VAT rates	25.5% standard, the highest in the Nordics; 13.5% on food, restaurants, transport and accommodation; 10% on newspapers.
Filing	Monthly, quarterly or annually, with a deadline of the 12th of the second month following the period.
Cross-border trade	A recapitulative statement (EU Sales List), OSS/IOSS schemes and Intrastat reporting all apply.
Representative	Mandatory for companies established outside the EU/EEA.

Reference

Glossary of VAT terms.

Term	Meaning
VAT	Value Added Tax.
MVA	Merverdiavgift — the Norwegian name for VAT.
Moms	The Swedish and Danish name for VAT.
ALV	Arvonlisävero — the Finnish name for VAT.
OSS	One-Stop Shop, an EU scheme for reporting cross-border B2C sales.
IOSS	Import One-Stop Shop, the OSS scheme's counterpart for imported goods.
VOEC	VAT On E-Commerce — Norway's simplified scheme for foreign sellers of digital B2C services.
Reverse charge	A mechanism where the buyer, not the seller, accounts for VAT on a purchase.
EU Sales List	Periodic EU reporting covering cross-border B2B supplies.
Intrastat	Statistical reporting of goods movements between EU countries.

Not exhaustive — ask your advisor if you come across an unfamiliar term.

Nordic VAT guide.

Nordic VAT rules look similar on the surface. They are not the same underneath.