VOESnorway.com is a website run by the Norwegian Tax Administration. VOES is an acronym for VAT on Electronic Services. The website offers a simplified VAT scheme portal to non-established vendors.

From 1 July 2011, non-established vendors must charge VAT when supplying electronic services to Norwegian consumers.

Since 2001, electronic services have been subject to VAT in Norway, when supplied from vendors established in Norway. On 10 December 2010, and as part of the 2011 Fiscal Budget, the Norwegian Parliament passed a bill making purchases of electronic services from abroad (import) by consumers in Norway also subject to VAT at the standard rate of 25 percent.

The new legislation seeks to provide a level playing field for established and non-established vendors supplying electronic services to consumers.

When registered through the simplified VAT scheme portal, vendors may at any time log in to communicate with the Norwegian Tax Administration or to submit the simplified VAT return.