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Home / Tolley's EU and Global VAT / 36 Norway / Appendix 36D: VAT reduced rates (Norway)

Appendix 36D: VAT reduced rates (Norway)

36 Norway

15% rate

A reduced rate of VAT of 15% is applied in Norway to the following:

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Small business exemption (Bulgaria)

Small business exemption (Greece)

Simplified invoices (Italy)

Domestic reverse charge (Senegal)

Administration (Belgium)

Spain - VAT submission guide

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Transfer of a business as a going concern (Zambia)

Time of supply – tax points (Germany)

Credit notes and debit notes (Indonesia)

VAT deregistration (Germany)

Tour operators margin scheme (Denmark)

VAT deregistration (Cambodia)

Transfer of a business as a going concern (Mexico)

Chile - VAT submission guide

Out-of-scope supplies (United Arab Emirates)

Refunds of GST to non-New Zealand businesses (New Zealand)

Netherlands - VAT registration guide

Hungary - VAT registration guide