Norwegian rates: 25% standard; 15% food and water/sewage services; 12% passenger transport, accommodation, public broadcasting, and admission to cinemas, sports events, amusement parks and experience centres.
Reverse charge — VAT is accounted for by the recipient. A note will appear on the invoice. No tax is calculated.
For physical goods shipped to a VAT-registered business in another EU country. The supply is zero-rated and the buyer accounts for acquisition VAT in their own country. This is NOT reverse charge — that is for cross-border services.
Exempt — No VAT is charged or shown on the invoice.
VAT is 25% on a reduced taxable base of 20% of the price (an effective 5%) under the artist-VAT scheme. The base and rate are set automatically — you don't enter them.
Zero-rated export of services (merverdiavgiftsloven § 6-22). Choose the paragraph below. A remote-deliverable service to a buyer established abroad is proved by the buyer's address abroad on the invoice. A service used entirely abroad also needs the place where it is used (mva-forskriften § 6-22-1).
Enter where the service is used under "Place of delivery" above. It is printed on the invoice as the proof that the service is used outside Norway (mva-forskriften § 6-22-1 (1)).
No VAT is charged because you are not registered in the Norwegian VAT Register (Merverdiavgiftsregisteret). You must register once your taxable sales pass NOK 50,000 in a period of twelve months (merverdiavgiftsloven § 2-1).
No VAT is charged because you are not VAT-registered (under the DKK 50,000 threshold, VAT Act § 71 e). Your name and address identify you on the invoice — no CPR is shown.
A reminder fee is outside VAT, so this draft is set to No tax and its Notes say why. An invoice with a reminder fee on it can't be issued with VAT.
From 1 January 2027, invoices to Norwegian businesses must be sent as e-invoices (EHF / Peppol) when the buyer can receive them (bokføringsloven § 10). PennaPay's PDF invoice doesn't meet that rule yet. Invoices to consumers and to buyers abroad are not affected.