VAT rates for electronic services purchased from abroad


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Private individuals in Norway who are not businesses must pay VAT when they purchase electronic services from abroad (e-VAT). The entity providing the electronic services is responsible for calculating and paying Norwegian VAT. Providers of such services can register via

The rate applies for the income year 2017

If you need rates for the tax return, you must check the rates for 2017

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

Electronic service

VAT rate


Provision and hosting of websites, remote maintenance of software and hardware


Website hosting
Automated online remote maintenance of software
Remote administration of systems
Online data warehouse
Online provision of storage space 

Software and updating of software


Access to or downloading of software and updating
Downloading of banner blockers
Downloading of drivers
Automated online installation of website filters
Automated online installation of firewalls

Provision of images, texts and information and access to databases


Access to or downloading of desktop themes
Access to or downloading of images or screensavers
Digitalised content of books and other electronic publications
Subscription to online newspapers and periodicals
Weblogs and website statistics
Online news, traffic information and weather reports
Online information which is automatically generated by software in accordance with specifications from users, e.g. continually updated stock exchange information
Advertising space, including banner advertising
Use of search engines and internet registers

Provision of music, video, games, broadcasting and political, cultural, sporting, scientific and entertainment events and occasions


Access to or downloading of music on computers and mobile telephones
Access to or downloading of ringtones, jingles, extracts or other sounds
Access to or downloading of video
Downloading of games on computers and mobile telephones
Access to online gaming which is dependent on the internet or other similar electronic networks, where the players are remote from each other
Internet-based broadcasting of events and occasions, e.g. online TV, online radio. This applies even if broadcasting takes place simultaneously via traditional radio or TV networks. (this represents a deviation from the EU's definition and is justified through electronic communication services also being covered by the term ‘electronic services’; see above,

Provision of remote teaching


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. A service where the internet or other similar network is primarily used as a means of communication between the teacher and student is not an electronic service. Study material which is answered online by the student and assessed electronically without human intervention                                                                 


Other services


Online auctions, marketplaces and shopping portals based on automated databases and data input from customers, and requiring only limited or no human intervention        

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