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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.
We can assist with Nordic VAT.
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