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
|Provision and hosting of websites, remote maintenance of software and hardware||25%||
|Software and updating of software||25%||
|Provision of images, texts and information and access to databases||25%||
|Provision of music, video, games, broadcasting and political, cultural, sporting, scientific and entertainment events and occasions||25%||
|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.