> ## Documentation Index
> Fetch the complete documentation index at: https://gobl-cli-install-gobl-dev.mintlify.site/llms.txt
> Use this file to discover all available pages before exploring further.

# Norway

Norway applies VAT (merverdiavgift, MVA), administered by the
Norwegian Tax Administration (Skatteetaten), at a standard rate
with reduced and special rates for certain goods and services.

Businesses are identified by their organisasjonsnummer, validated
with a mod-11 check digit; the VAT number is the organisation
number followed by "MVA".

## Base Details

| Key | Value |
| - | - |
| Tax Country Code | `NO` |
| Currency | `NOK` |
| Base Time Zone | `Europe/Oslo` |

## Tax Categories

| Code | Name | Title |
| - | - | - |
| `VAT` | VAT | Value Added Tax |

### VAT Rates

| Rate | Keys | Name | Percents | Description |
| - | - | - | - | - |
| `general` | `standard` | General Rate | 25.0% | Standard rate for most goods and services. |
| `reduced` | `standard` | Reduced Rate | 15.0% | Food, beverages, water and wastewater services. |
| `super-reduced` | `standard` | Super-reduced Rate | 12.0% | Transport, accommodation, cinema, broadcasting. |
| `special` | `standard` | Special Rate | 11.11% | Raw fish (wild marine resources via fiskesalgslag). |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field | Test | Validation Code / Message |
    | - | - | - |
    | `code` | <ul class="gobl-test"><li>Code in \[NO]</li><li>Valid MVA-suffixed mod-11 org number</li></ul> | `GOBL-NO-TAX-IDENTITY-01`<br />Invalid Norwegian VAT number |
  </Accordion>

  <Accordion title="org.Identity">
    | Field | Test | Validation Code / Message |
    | - | - | - |
    | `code` | <ul class="gobl-test"><li>Type in \[ON]</li><li>Valid mod-11 org number</li></ul> | `GOBL-NO-ORG-IDENTITY-01`<br />Invalid organisasjonsnummer |
  </Accordion>
</AccordionGroup>


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