Every company that exceeds a turnover of 50,000 NOK within 12 months is required to register for VAT and then pay it bi-monthly. For instance, January and February’s VAT is paid by April 10th. This operates on the same principle as in Poland. When recording revenues using invoices/receipts, we add VAT – in this case, it is the VAT due, which must be paid to the Norwegian Tax Office. However, we can reduce this amount by deducting the input VAT, i.e., the VAT we pay in our costs, as reflected on invoices for goods, services, etc.
If the difference between the due VAT and input VAT is positive, that amount must be paid. On the other hand, if the difference is negative – that amount will be refunded by the Office to the designated bank account.
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