VAT on Electronic Services
Foreign suppliers of electronic services must calculate and collect VAT on their B2C sales to Norway.
The Norwegian Tax authorities have established a simplified VAT scheme for registration and reporting for non-established suppliers offering electronic services (e-services), including electronic communication services, to private individuals and non-business customers (B2C) in Norway. For more information, please see Legal Information.
- 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).
The tax return for VAT covers a calendar quarter commencing on 1 January, 1 April, 1 July and 1 October. The deadline for the submission of declarations and payments is 20 days after the end of the quarter.
Are you not yet registered in the simplified VAT scheme?
You will need to create a new user in our official reporting portal Altinn before you can register your company