{
  "$comment": "Machine-readable companion to https://valem.run/calculators/norway/vat. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/norway/vat",
  "dataUrl": "https://valem.run/calculators/norway/vat.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Norway mva (vat) model by Valem (https://valem.run/calculators/norway/vat), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/norway/vat/verify",
  "country": "norway",
  "countryName": "Norway",
  "formula": "vat",
  "formulaName": "MVA (VAT)",
  "title": "MVA-kalkulator 2026 — Norway VAT (25% / 15% / 12%)",
  "answer": "Norwegian VAT for 2026 is 25% as the general rate, 15% on food and on water and wastewater services, 12% on passenger transport, hotel rooms, cinema and similar services, and 11.11% on wild marine resources. Registration is required once taxable turnover passes 50,000 kr in twelve months.",
  "lang": "en",
  "currency": "NOK",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 6 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 6,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-12"
  },
  "sources": [
    {
      "label": "Stortingsvedtak om merverdiavgift for 2026 (FOR-2025-12-18-2752), §§ 2–5 — the 25%, 15%, 12% and 11.11% rates for budsjettåret 2026",
      "url": "https://lovdata.no/dokument/STV/forskrift/2025-12-18-2752",
      "checked": "2026-10-12"
    },
    {
      "label": "Merverdiavgiftsloven (LOV-2009-06-19-58) § 2-1 — registration when turnover exceeds 50,000 kr in twelve months, 140,000 kr for charitable and non-profit organisations (consolidated, sist endret LOV-2025-12-22-121)",
      "url": "https://lovdata.no/dokument/NL/lov/2009-06-19-58",
      "checked": "2026-10-12"
    }
  ],
  "terminalOutput": "mustRegister",
  "headlineOutput": "vatAmount",
  "inputs": [
    {
      "name": "amount",
      "type": "number",
      "label": "Amount (NOK)",
      "minimum": 0
    },
    {
      "name": "direction",
      "type": "string",
      "label": "Direction",
      "enum": [
        "add",
        "remove"
      ]
    },
    {
      "name": "category",
      "type": "string",
      "label": "What is being supplied",
      "enum": [
        "standard",
        "food",
        "services12",
        "marine"
      ]
    },
    {
      "name": "reverseCharge",
      "type": "boolean",
      "label": "No VAT charged by you: zero-rated export, or the customer accounts for the tax"
    },
    {
      "name": "charity",
      "type": "boolean",
      "label": "Charitable or non-profit institution or organisation"
    },
    {
      "name": "turnover12Months",
      "type": "number",
      "label": "Taxable turnover in a twelve-month period",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "label": "Rate for the category",
      "formula": "category = 'food' ? $const.foodRate : category = 'services12' ? $const.servicesRate : category = 'marine' ? $const.marineRate : $const.standardRate"
    },
    {
      "name": "effectiveRate",
      "type": "number",
      "label": "Rate applied",
      "formula": "reverseCharge ? 0 : rate"
    },
    {
      "name": "netAmount",
      "type": "number",
      "label": "Net",
      "format": "currency",
      "formula": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
    },
    {
      "name": "vatAmount",
      "type": "number",
      "label": "VAT (MVA)",
      "format": "currency",
      "formula": "$round(netAmount * effectiveRate, 2)"
    },
    {
      "name": "grossAmount",
      "type": "number",
      "label": "Gross",
      "format": "currency",
      "formula": "$round(netAmount + vatAmount, 2)"
    },
    {
      "name": "registrationThresholdApplied",
      "type": "number",
      "label": "Registration limit",
      "format": "currency",
      "formula": "charity ? $const.registrationThresholdCharity : $const.registrationThreshold"
    },
    {
      "name": "mustRegister",
      "type": "boolean",
      "label": "Must register for VAT",
      "formula": "turnover12Months > registrationThresholdApplied"
    }
  ],
  "testCases": [
    {
      "description": "N1 1,000 kr net at 25%",
      "given": {
        "amount": 1000,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "charity": false,
        "turnover12Months": 0
      },
      "expect": {
        "vatAmount": 250,
        "grossAmount": 1250,
        "netAmount": 1000
      }
    },
    {
      "description": "N2 1,250 kr gross back to net",
      "given": {
        "amount": 1250,
        "direction": "remove",
        "category": "standard",
        "reverseCharge": false,
        "charity": false,
        "turnover12Months": 0
      },
      "expect": {
        "netAmount": 1000,
        "vatAmount": 250
      }
    },
    {
      "description": "N3 food at 15%",
      "given": {
        "amount": 1000,
        "direction": "add",
        "category": "food",
        "reverseCharge": false,
        "charity": false,
        "turnover12Months": 0
      },
      "expect": {
        "vatAmount": 150,
        "grossAmount": 1150
      }
    },
    {
      "description": "N4 a hotel room at 12% — not the 8% the 2014 resolution stated",
      "given": {
        "amount": 1000,
        "direction": "add",
        "category": "services12",
        "reverseCharge": false,
        "charity": false,
        "turnover12Months": 0
      },
      "expect": {
        "rate": 0.12,
        "vatAmount": 120
      }
    },
    {
      "description": "N5 exactly 50,000 kr does not yet require registration",
      "given": {
        "amount": 0,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "charity": false,
        "turnover12Months": 50000
      },
      "expect": {
        "mustRegister": false
      }
    },
    {
      "description": "N6 a charity at 100,000 kr is still under its 140,000 kr limit",
      "given": {
        "amount": 0,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "charity": true,
        "turnover12Months": 100000
      },
      "expect": {
        "registrationThresholdApplied": 140000,
        "mustRegister": false
      }
    }
  ],
  "spec": {
    "id": "vat-norway",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "amount": {
          "type": "number",
          "minimum": 0
        },
        "direction": {
          "type": "string",
          "enum": [
            "add",
            "remove"
          ]
        },
        "category": {
          "type": "string",
          "enum": [
            "standard",
            "food",
            "services12",
            "marine"
          ]
        },
        "reverseCharge": {
          "type": "boolean"
        },
        "charity": {
          "type": "boolean"
        },
        "turnover12Months": {
          "type": "number",
          "minimum": 0
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "effectiveRate": {
          "type": "number",
          "readOnly": true
        },
        "netAmount": {
          "type": "number",
          "readOnly": true
        },
        "vatAmount": {
          "type": "number",
          "readOnly": true
        },
        "grossAmount": {
          "type": "number",
          "readOnly": true
        },
        "registrationThresholdApplied": {
          "type": "number",
          "readOnly": true
        },
        "mustRegister": {
          "type": "boolean",
          "readOnly": true
        }
      }
    },
    "constants": {
      "standardRate": 0.25,
      "foodRate": 0.15,
      "servicesRate": 0.12,
      "marineRate": 0.1111,
      "registrationThreshold": 50000,
      "registrationThresholdCharity": 140000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'amount': 1000, 'direction': 'add', 'category': 'standard', 'reverseCharge': false, 'charity': false, 'turnover12Months': 0 }"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "category = 'food' ? $const.foodRate : category = 'services12' ? $const.servicesRate : category = 'marine' ? $const.marineRate : $const.standardRate"
      },
      {
        "path": "$.effectiveRate",
        "expr": "reverseCharge ? 0 : rate"
      },
      {
        "path": "$.netAmount",
        "expr": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
      },
      {
        "path": "$.vatAmount",
        "expr": "$round(netAmount * effectiveRate, 2)"
      },
      {
        "path": "$.grossAmount",
        "expr": "$round(netAmount + vatAmount, 2)"
      },
      {
        "path": "$.registrationThresholdApplied",
        "expr": "charity ? $const.registrationThresholdCharity : $const.registrationThreshold"
      },
      {
        "path": "$.mustRegister",
        "expr": "turnover12Months > registrationThresholdApplied"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "VAT",
          "layout": "vertical",
          "components": [
            {
              "id": "note",
              "type": "staticText",
              "text": "Stortingsvedtak om merverdiavgift for 2026, § 2: “Merverdiavgift beregnes med 25 pst. av avgiftspliktig omsetning, uttak og innførsel når ikke redusert sats skal anvendes.” 15% applies to food and, since 1 July 2025, to water and wastewater services; 12% to passenger transport, vehicle transport on ferries, hotel rooms, cinema, broadcasting, museums, amusement parks and sports events; 11.11% to wild marine resources sold by fishermen. Norway sets these rates by annual resolution of the Storting — a page that quotes a resolution must quote the current year’s."
            },
            {
              "id": "inputs",
              "type": "fieldSet",
              "label": "Your figures",
              "components": [
                {
                  "id": "amount",
                  "type": "numericField",
                  "label": "Amount (NOK)",
                  "bind": "$.amount",
                  "helperText": "Net amount when adding VAT, VAT-inclusive amount when removing it."
                },
                {
                  "id": "direction",
                  "type": "selectField",
                  "label": "Direction",
                  "bind": "$.direction",
                  "options": [
                    {
                      "value": "add",
                      "label": "Add VAT (net → gross)"
                    },
                    {
                      "value": "remove",
                      "label": "Remove VAT (gross → net)"
                    }
                  ]
                },
                {
                  "id": "category",
                  "type": "selectField",
                  "label": "What is being supplied",
                  "bind": "$.category",
                  "helperText": "Exports and other zero-rated supplies are a different mechanism from a rate — use the box below for those.",
                  "options": [
                    {
                      "value": "standard",
                      "label": "General rate — 25%"
                    },
                    {
                      "value": "food",
                      "label": "Food, water and wastewater — 15%"
                    },
                    {
                      "value": "services12",
                      "label": "Passenger transport, hotel rooms, cinema, broadcasting, museums, amusement parks, sports events — 12%"
                    },
                    {
                      "value": "marine",
                      "label": "Wild marine resources (fishermen’s sales) — 11.11%"
                    }
                  ]
                },
                {
                  "id": "reverseCharge",
                  "type": "checkboxField",
                  "label": "No VAT charged by you: zero-rated export, or the customer accounts for the tax",
                  "bind": "$.reverseCharge"
                },
                {
                  "id": "charity",
                  "type": "checkboxField",
                  "label": "Charitable or non-profit institution or organisation",
                  "bind": "$.charity",
                  "helperText": "The registration limit is 140,000 kr instead of 50,000 kr."
                },
                {
                  "id": "turnover",
                  "type": "numericField",
                  "label": "Taxable turnover in a twelve-month period",
                  "format": "currency",
                  "currency": "NOK",
                  "bind": "$.turnover12Months"
                }
              ]
            },
            {
              "id": "sep",
              "type": "separatorLine"
            },
            {
              "id": "vatTile",
              "type": "statTile",
              "label": "VAT (MVA)",
              "bind": "$.vatAmount",
              "format": "currency",
              "currency": "NOK"
            },
            {
              "id": "netTile",
              "type": "statTile",
              "label": "Net",
              "bind": "$.netAmount",
              "format": "currency",
              "currency": "NOK"
            },
            {
              "id": "grossTile",
              "type": "statTile",
              "label": "Gross",
              "bind": "$.grossAmount",
              "format": "currency",
              "currency": "NOK"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Breakdown",
              "items": [
                {
                  "label": "Rate for the category",
                  "bind": "$.rate"
                },
                {
                  "label": "Rate applied",
                  "bind": "$.effectiveRate"
                },
                {
                  "label": "Registration limit",
                  "bind": "$.registrationThresholdApplied",
                  "format": "currency",
                  "currency": "NOK"
                },
                {
                  "label": "Must register for VAT",
                  "bind": "$.mustRegister"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 2,
              "items": [
                {
                  "label": "Stortingsvedtak om merverdiavgift for 2026 (FOR-2025-12-18-2752), §§ 2–5 — the 25%, 15%, 12% and 11.11% rates for budsjettåret 2026",
                  "url": "https://lovdata.no/dokument/STV/forskrift/2025-12-18-2752",
                  "date": "2026-10-12",
                  "covers": [
                    "standardRate",
                    "foodRate",
                    "servicesRate",
                    "marineRate"
                  ]
                },
                {
                  "label": "Merverdiavgiftsloven (LOV-2009-06-19-58) § 2-1 — registration when turnover exceeds 50,000 kr in twelve months, 140,000 kr for charitable and non-profit organisations (consolidated, sist endret LOV-2025-12-22-121)",
                  "url": "https://lovdata.no/dokument/NL/lov/2009-06-19-58",
                  "date": "2026-10-12",
                  "covers": [
                    "registrationThreshold",
                    "registrationThresholdCharity"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "N1 1,000 kr net at 25%",
        "given": {
          "$.amount": 1000,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.charity": false,
          "$.turnover12Months": 0
        },
        "expect": {
          "$.vatAmount": 250,
          "$.grossAmount": 1250,
          "$.netAmount": 1000
        }
      },
      {
        "description": "N2 1,250 kr gross back to net",
        "given": {
          "$.amount": 1250,
          "$.direction": "remove",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.charity": false,
          "$.turnover12Months": 0
        },
        "expect": {
          "$.netAmount": 1000,
          "$.vatAmount": 250
        }
      },
      {
        "description": "N3 food at 15%",
        "given": {
          "$.amount": 1000,
          "$.direction": "add",
          "$.category": "food",
          "$.reverseCharge": false,
          "$.charity": false,
          "$.turnover12Months": 0
        },
        "expect": {
          "$.vatAmount": 150,
          "$.grossAmount": 1150
        }
      },
      {
        "description": "N4 a hotel room at 12% — not the 8% the 2014 resolution stated",
        "given": {
          "$.amount": 1000,
          "$.direction": "add",
          "$.category": "services12",
          "$.reverseCharge": false,
          "$.charity": false,
          "$.turnover12Months": 0
        },
        "expect": {
          "$.rate": 0.12,
          "$.vatAmount": 120
        }
      },
      {
        "description": "N5 exactly 50,000 kr does not yet require registration",
        "given": {
          "$.amount": 0,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.charity": false,
          "$.turnover12Months": 50000
        },
        "expect": {
          "$.mustRegister": false
        }
      },
      {
        "description": "N6 a charity at 100,000 kr is still under its 140,000 kr limit",
        "given": {
          "$.amount": 0,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.charity": true,
          "$.turnover12Months": 100000
        },
        "expect": {
          "$.registrationThresholdApplied": 140000,
          "$.mustRegister": false
        }
      }
    ]
  }
}