Rate for:
VAT rates for remotely deliverable services purchased from abroad
Private individuals in Norway who are not businesses must pay VAT when they purchase remotely deliverable services from abroad. The entity providing the remotely deliverable services is responsible for calculating and paying Norwegian VAT. Providers of such services can register here.
| Remotely deliverable service | Rate | Examples |
| Provision and hosting of websites, remote maintenance of software and hardware | 25% |
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| Provision of software and updating of software | 25% |
|
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Access to or purchase of images, information and databases |
25% |
|
| Provision of different types of streaming and downloading | 25% |
|
| Provision of automated remote teaching | 25% | Automated remote teaching which is dependent on the internet or other similar electronic networks which require only limited or no human intervention, including virtual classrooms. Tests or tasks that are answered online by the student and automatically assessed. |
| Other electronic services | 25% | Online auctions, marketplaces and shopping portals based on automated databases and data input from customers, and requiring only limited or no human intervention. |
| Other remotely deliverable services | 25% | Consulting services, legal services, advertising services, architectural services, and IT services |
| Intermediary services | 12% | Renting out of rooms |
| Provision of newspapers, periodicals, books (including audio books), and other publications | 0% | See the VAT Act sections 6-1 to 6-5 |