How VAT works for freelancers in Norway

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Disclaimer:

This article is for general information only and should not be considered tax advice. It may not be updated in real time and may not reflect recent changes. We strongly encourage you to consult your country’s tax authority or your tax advisor with questions related to your specific situation.

What is Norway VAT, and why does Upwork collect it?

Value-added tax (VAT) is a tax on goods or services, including our services to you.

Norway requires Upwork to collect and send it to the government of Norway unless you provide us with a valid VAT ID in your tax information, and we’re required to comply with the tax laws of countries where we do business.

What services does VAT apply to for freelancers on Upwork?

Some examples of services that VAT applies to:

Freelancer Service Fee
Membership fee
Connects purchases

Since charge tax when your government requires us to, this tax may change or apply to additional services at any time.

What's the Norway VAT rate?

It's 25% of the cost of the service being taxed.

Example: On $100 USD in Freelancer Service Fees, you'll pay $25 in tax, for a total of $125.

You’ll see the estimated amount of tax when you check out (for purchases) and the final charge on your invoices and in your transactions.

Do I have to enter my Norway VAT ID on Upwork?

No, but if you provide a valid VAT ID in your tax information, we will not have to collect this tax from you. We'll also display the ID you provide on your invoices.

What is the Norway VAT ID format?

It's a unique ID that you may request from your government by registering for VAT in Norway — not your tax ID. It has 12 alphanumeric characters — 9 numeric digits followed by the characters MVA — and looks like this, for example: 123456789MVA.

To learn more, visit the Norway tax authority’s website.

How do I enter my Norway VAT ID on Upwork?

Go to Manage finances > Tax information
Click on the pencil icon to enter or edit your info
Select Save

Once you enter your info, we’ll check whether the VAT ID you provide is valid and give you a prompt response when you enter it. You can also see your VAT ID status on your tax information page.

Does Norway offer any exemptions to VAT?

Norway does not offer any applicable exemptions from VAT, but you can avoid VAT being collected by Upwork by providing a valid VAT ID.

How do location and information changes affect Norway VAT?

If you change locations and update your tax residence in your account's tax information, we'll automatically adjust your VAT to correspond with any taxes that apply in your new country or jurisdiction. You may have to enter a new VAT ID, or similar ID.
If you make other changes to your information, such as changing your legal name, you may have to revalidate your VAT ID.

Who does Upwork collect VAT from in Norway?

Norway’s VAT applies to services we provide to both freelancers and clients if they reside, have a permanent address, or are established in Norway and have not provided us with a valid VAT ID.

Will you still collect VAT if I'm only living in Norway temporarily?

Yes. As long as your tax residence is set to Norway, we’re required to collect them. If you move, update your tax information — we’ll adjust accordingly.

If I pay VAT before I enter a valid Norway VAT ID, will you refund that money once I enter it?

No, we remit that money directly to the Norway government and cannot refund it. You may be able to claim a credit with your tax authority for what you paid. We recommend that you consult with your government’s tax authority or your tax advisor for more information.