Coronavirus - important information from the Tax Administration

What is VAT on electronic services

Foreign suppliers of electronic services to Norwegian consumers (B2C) are liable to collect and pay VAT to the Norwegian tax authorities.

The foreign supplier may use the simplified VOEC scheme to report and pay VAT.

The Norwegian VOES-scheme is an equivalent to the EU VAT MOSS scheme.

The simplified scheme is an alternative to ordinary registration in the Norwegian VAT system. Sales to businesses and public enterprises (B2B) shall still be dealt with pursuant to the normal reverse charge rules.