The VAT rules for electronic services were amended with effect from 1 July 2011. The previous regulations apply to turnover prior to this date.
As the developer of the application, you must register in the VAT Register in the normal way when your turnover exceeds NOK 50,000. As sales of applications are counted as sales to Apple/iTunes, the sales will be considered to be sales outside the VAT area, and will therefore be duty-free (0 rate). In connection with sales from Apple/iTunes to customers within the VAT area, Apple/iTunes will be responsible for collecting and paying the VAT.
However, you will still be obliged to register and submit tax returns for VAT with an overview of your turnover. After you have registered, you will also be entitled to deductions for VAT on any purchases of goods and services for use in your commercial enterprise.