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Norway scraps e-book VAT July 2019

  • VAT
  • 11 October 2018 | Richard Asquith

Norway scraps e-book VAT July 2019

Norway is to set the VAT rate on electronic books and new journals at zero percent from 1 July 2019. The measure is contained within the 2019 Budget now in parliament. Supplies of e-books and electronic publications are today subject to standard 25% Norwegian VAT, although paper books and specific publications on paper have been subject to VAT zero rating for many years.

Last week, the EU's Finance Ministers agreed to allow member states to harmonise their e-book VAT rates with the reduced or nil rates afforded to their printed equivalents.

The measure is subject to the approval of the European Free Trade Association's Surveillance Authority.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.