I produce software which is distributed via a foreign website. Am I liable to pay tax and duty for this?

The liability to pay tax and duties to Norway does not lapse if the software is distributed via a foreign website.

As a Norwegian business, sales to other countries will be taxable in the same way as domestic sales. The tax liability must be assessed on the basis of a number of factors, including whether there is domestic turnover and/or foreign turnover. Contact your nearest tax office for a specific assessment of your particular circumstances.   

Whether or not the software sales are considered to be taxable will be based on whether the activity:

  • is aimed at having a particular duration,
  • has a particular scope,
  • is likely to generate a profit
  • is being carried out at the taxpayer's expense and risk.

The enterprise can be considered to be taxable even if the owner does not actively take part in the running of the business and regardless of whether the activity is carried out in Norway or abroad.