Deletion from the VAT Register
When turnover that is subject to VAT (vatable turnover) ceases, either because the enterprise has ceased trading or because the nature of the enterprise changes so that it only has turnover which is exempt from VAT, the enterprise must give notice of deletion from the VAT Register.
If vatable turnover in an individual year is less than NOK 50,000 (the threshold amount for registration in the VAT Register), this will not in itself mean that the enterprise must be deleted from the VAT Register.
However, if the turnover remains below the threshold amount in the next two consecutive years, the enterprise must be deleted from the VAT Register.
You must submit the notice of deletion here:
The Norwegian Tax Administration — Registration in the Value Added Tax Register
