MVA number
In Norway, MVA is the VAT-registration marker used with an organisation number when a business is registered in Merverdiavgiftsregisteret. Brønnøysundregistrene states that the VAT number is the same underlying organisation number for a registered entity. The MVA context indicates recorded VAT registration; it does not determine the VAT rate, exemption, or treatment for a specific transaction.
Why this matters when you invoice
MVA helps distinguish company identity from VAT-registration context. It is useful information on Norwegian invoices when applicable, but it cannot answer whether a particular sale is taxable, exempt, zero-rated or subject to another treatment.
Where it appears
The organisation number and MVA context can appear in seller details. The actual VAT rate, amount and invoice wording come from the confirmed treatment for the transaction.
Do not turn registration into a tax decision
A supplier confirms the customer's organisation details and sees VAT-registration context. That information may be relevant to the invoice, but the supplier still determines the applicable treatment from the transaction and current rules instead of selecting a rate from MVA alone.
Common mistakes
- Assuming MVA automatically means a particular VAT rate.
- Treating an organisation number alone as proof of current VAT registration.
- Using MVA status to decide cross-border VAT treatment without the transaction facts.
Check Norwegian company details
Use Bedriftssøk to review supported public company information before invoicing.
InvoiceCraftly does not determine whether a business is registered for Norwegian VAT or what VAT treatment applies to a sale.
Official references
Sources and terminology reviewed 5 September 2026. Next evidence review: 4 December 2026.
Frequently asked questions
Does MVA tell me which VAT rate to use?
No. MVA indicates VAT-registration context; the rate and treatment depend on the transaction and applicable rules.
Is the Norwegian VAT number based on the organisation number?
For a VAT-registered entity, the same underlying organisation number is used in the VAT-registration context.