Advance rates for 2025

The threshold for what is considered “minor value” under Section 1-3-6 of the VAT Regulations is increased from NOK 100 to NOK 200.

The term “minor value” is relevant in three areas:

  • distribution of goods and services for gift and promotional purposes,
  • programmes and souvenirs etc. sold at theatre, opera and ballet performances and concerts, and
  • sale of goods by charitable and public-benefit institutions.

The increase applies from 1 January 2025.

https://lovdata.no/dokument/LTI/forskrift/2024-11-22-2825