• Suppliers of e-services are obligated to register in either the simplified VAT scheme or the ordinary VAT register when the total value of deliveries to recipients in Norway exceeds NOK 50 000 during a period of 12 months.
  
  
• Suppliers can choose to register in the simplified VAT scheme from their first sale.

For more information, please see legal Information.

• are capable of delivery from a remote location
• are delivered over the internet or any other electronic network
• are impossible to deliver in the absence of information technology
• and are of a nature which renders their supply essentially automated

All the requirements have to be fulfilled in order to be considered as e-services.

For companies that are registered in the simplified VAT scheme, an obligatory quarterly declaration must be submitted stating the company's identification number, total revenue and 25 per cent VAT (currency NOK).