This Guide has been prepared to provide general information on VAT regulations in Norway for the use of foreign traders and their representatives and for tax authorities in other countries.
Norway introduced Value Added Tax (VAT) in 1970 through the Value Added Tax Act of June 19, 1969, hereafter called the VAT Act. A number of regulations have been established on the basis of the VAT Act. These regulations delimit, supplement and implement the provisions of the VAT Act. In addition, the Storting (the Norwegian parliament) decides the VAT rate for each year in the annual fiscal budget.
From July 1, 2001 Norway introduced a general VAT liability on the supply of services . The VAT Act now refers specifically to those services that are exempt from VAT liability.
The Norwegian VAT Act is largely based on the same principles as the EC VAT Directive 2006/112. However, since Norway is not a member of the EU, the VAT Act does not constitute an implementation of the directive.