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VAT in the Nordics 2026: Everything you need to know about rates, registration and reporting.
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Complete overview of VAT in the Nordic countries.
VAT regulations vary more than most people expect across the Nordic countries. Rates, registration thresholds, reporting deadlines and requirements for fiscal representatives differ between Norway, Sweden, Denmark and Finland, and getting it wrong can lead to unexpected costs and compliance gaps. This guide gives you a complete overview of what you need to know to handle VAT correctly across the Nordics, whether you are established in one country or operating across borders.
Nordic VAT: a complete overview.
|
Parameter |
Norway |
Sweden |
Denmark |
Finland |
|
Standard rate |
25 % |
25 % |
25 % |
25.5 % |
|
Reduced rates – use |
15 %: food 12 %: transport, accomodation, culture/sports 11.11 %: raw fish and wild marine resources |
6 %: books, newspapers, culture, public transport (food temporarily) 12 %: restaurants/hotels |
No reduced rates (25 % or exemption only) |
13.5 %: food, resturants, transport, accommodation 10 %: newspapers/journals |
|
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 |
Sweden: 6 % VAT on food applies temporarily from 1 April 2026 to 31 December 2027. Dine‑in services remain taxed at 12 %.
ABBREVIATIONS AND KEY TERMS
Glossary related to VAT.
VAT: Value Added Tax
MVA: Norwegian Value Added Tax (Merverdiavgift)
Moms: Swedish and Danish term for VAT
ALV: Finnish Value Added Tax (Arvonlisävero)
OSS: One‑Stop Shop (EU VAT scheme for B2C sales)
IOSS: Import One‑Stop Shop
VOEC: VAT On E‑Commerce (Norwegian simplified scheme)
Reverse charge: Buyer accounts for VAT
EU Sales List / Periodic statement: EU reporting for cross‑border B2B supplies
Intrastat: Statistical reporting of EU goods movements
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Norway: VAT (MVA)
Registration: VAT registration is required when taxable turnover exceeds NOK 50,000 within a rolling 12‑month period.
Foreign companies: Liability may arise from the first supply in Norway. VOEC may be used for digital B2C services.
VAT rates: 25 % standard; 15 % food; 12 % transport/accommodation/culture; 11.11 % raw fish; 0 % exports.
VAT returns: Filed bi‑monthly (six periods). Filing and payment share the same deadline.
EU and cross‑border trade: Reverse charge applies to services. Intrastat reporting may be required.
VAT representative: Mandatory for non‑EEA companies; recommended even for EEA entities.
Sweden: VAT (Moms)
Registration: Established businesses when turnover exceeds SEK 120,000 per year. Foreign companies from first transaction.
VAT rates: 25 % standard; 12 % restaurants/hotels; 6 % books, newspapers, culture and public transport (food temporarily).
VAT returns: Filed quarterly or monthly. Deadlines are the 12th of the second month (quarterly) or the 26th of the following month (monthly).
EU VAT: Periodic summary (EU Sales List), OSS/IOSS schemes and Intrastat apply.
VAT representative: Required for companies established outside the EU/EEA.
Denmark: VAT (Moms)
Registration: Required when taxable turnover exceeds DKK 50,000 within 12 months.
VAT rates: Single standard rate of 25 %. No reduced rates.
VAT returns: Semi‑annual, quarterly or monthly depending on turnover.
EU VAT: EU Sales List (ESL), OSS/IOSS and Intrastat apply.
VAT representative: Not required for EU companies; recommended for non‑EU entities.
Finland: VAT (ALV)
Registration: Required when annual turnover exceeds EUR 20,000.
VAT rates: 25.5 % standard; 13.5 % food/restaurants/transport/accommodation; 10 % newspapers.
VAT returns: Monthly, quarterly or annually. Deadline: 12th day of the second month following the period.
EU VAT: Recapitulative statement (EU Sales List), OSS/IOSS and Intrastat apply.
VAT representative: Mandatory for companies established outside the EU/EEA.
Frequently asked questions about VAT.
What is the standard VAT rate in the Nordic countries?
The standard VAT rate is 25 % in Norway, Sweden and Denmark. Finland stands out with a standard rate of 25.5 % as of 2025. Norway, Sweden and Finland also apply reduced rates to certain goods and services, while Denmark operates with a single rate only.
What is the VAT registration threshold in the Nordic countries?
Registration thresholds differ by country: NOK 50,000 within 12 months in Norway, SEK 120,000 per year in Sweden, DKK 50,000 within 12 months in Denmark and EUR 20,000 per calendar year in Finland. Note that foreign companies generally have no threshold and may become liable to register from their very first transaction.
Do VAT registration thresholds apply to foreign companies in the Nordics?
No. Foreign companies selling goods or services in Norway, Sweden, Denmark or Finland are generally not entitled to any registration threshold and may become liable for VAT from their first transaction in that country. It is therefore important to assess your registration obligations before starting sales in a new Nordic market.
Do foreign companies need a VAT representative in the Nordic countries?
It depends on the country and the company's country of establishment. In Norway, a fiscal representative is mandatory for companies outside the EEA and recommended even for EEA entities. In Sweden, a representative is required for companies outside the EU/EEA. In Denmark, there is no requirement for EU companies, but one is recommended for non-EU entities. In Finland, a representative is mandatory for companies outside the EU/EEA.
What does reverse charge mean in a Nordic VAT context?
Reverse charge means that the recipient of a service is responsible for calculating and paying VAT, rather than the supplier. This typically applies to cross-border B2B purchases of services within the Nordics and the EU. For example, a Norwegian company purchasing consulting services from a Swedish supplier must self-assess Norwegian VAT under the reverse charge mechanism.
Why should mid-sized and large companies outsource Nordic VAT management?
VAT rules across the Nordics are complex and change regularly, as seen with the temporary rate adjustments in Sweden in 2026. Errors can result in back-assessments, penalties and compliance gaps. A specialist firm like Amesto AccountHouse stays continuously up to date, so your business does not have to monitor regulatory changes across four countries simultaneously.
We can assist with Nordic VAT.
Would you like assistance with Nordic accounting, or more specifically VAT handling in the Nordic countries? Fill in the form and we will get back to you shortly.
