Rate for:

VAT rates for electronic services purchased from abroad

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 voesnorway.com

Electronic service Rate Examples
Provision and hosting of websites, remote maintenance of software and hardware 25%
  • 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 25%
  • 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 25%
  • 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 25%
  • 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 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. 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 25% Online auctions, marketplaces and shopping portals based on automated databases and data input from customers, and requiring only limited or no human intervention.