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.
Other resources
This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
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