Norwegian VAT on e-services
Norway introduced VAT on electronic services (VOES) for non-resident companies in July 2011. This requires foreign providers of digital content and related services to VAT register in Norway as well as charge, collect and remit local VAT to the tax authorities.
The Norwegian VAT regime on e-services follows the same principles as the EU VAT Directive.
Electronic services liable to Norwegian VAT
Examples of e-services subject to Norwegian VAT include sales of: streaming video, music and games; downloads of e-books and other online publications, including news services; software; and apps. Income from online games of chance and gambling are exempt from VAT. Also, services which merely rely on electronic delivery (e.g. tailored advice provided by e-mail) are outside of the scope of e-services.
Norwegian VAT registration for non-resident operators
Norway provides a simplified registration process for non-resident operators of e-services. This includes simplified VAT reporting records, due on a quarterly basis. There is no requirement to appoint a local tax representative. The simplification regime means providers may not deduct any input VAT incurred – although this may be reclaimed through a VAT recovery claim.
The e-services VAT registration threshold in Norway is NOK 50,000 per annum.
Need help with your Norweigan VAT compliance?
Researching Norweigan VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
Latest Norweigan news
December 14, 2018
From January 2020, Norway is to remove the VAT and duties exemption for imported packages below NOK 350 to its consumers. As a result, the importer will have to pay 25% Norwegian VAT and any duties for each package.
October 11, 2018
Norway is to set the VAT rate on electronic books and new journals at zero percent from 1 July 2019. The measure is contained...
April 5, 2018
European countries are increasingly demanding detailed electronic VAT transactional reporting from businesses to help them efficiently track tax due and reduce significant tax evasion....
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