This is a great hike where you can experience the view of the waterfall from below.
Park your car on the sideroad by Storegjel, between the 2nd and 3rd tunnel in the Måbødalen valley (upper exit of the Måbøtunnel). Follow the footpath approx. 300 m down the old road. By the turn there is a sign to "Vøringsfossen", and there the footpath starts down to the river.
Follow the path towards the waterfall and walk over a suspension bridge. Only one person at a time can cross that suspension bridge. Be aware that the surroundings are very slippery and rough by the waterfall because of splashing water. The footpath towards the waterfall goes partly over unstable rocks, so please be careful.
This hike is possible from approx. May 15th until October (the path has to be free of snow).