From 1 July 2011, private persons in Norway who buy electronic services from abroad must pay VAT. It is the foreign supplier of electronic services who must calculate and collect the VAT in these cases.
The Norwegian tax authorities have established a simplified system for registration and reporting.
The rules and the simplified registration system are very similar to the rules that have been in force in the EU's member states since 2003. Several suppliers now included in the Norwegian system will therefore already be familiar with its content.
Information about VAT on electronic services follows below: