VAT on remotely deliverable services
Foreign suppliers of remotely deliverable services must calculate and collect VAT on their B2C sales to Norway.
Expansion of the VOEC scheme for services
With effect from 1 January 2023, the VOEC scheme has been expanded from only applying to low value goods and electronic services to also include all services capable of delivery from a remote location (remotely deliverable services) – for example, legal services and consulting services.
The Norwegian Tax authorities have established a simplified VAT scheme for registration and reporting for non-established suppliers offering remotely deliverable 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.
Remotely deliverable services are services that are capable of delivery from a remote location and which would have been vatable if sold from a Norwegian business. Electronic services that are delivered over the internet, are impossible to deliver in the absence of information technology and are of a nature which renders their supply essentially automated are also considered remotely deliverable 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).
How to submit a quarterly declaration
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
Register or change your company details
Questions?
For more information or any questions, please e-mail us at [email protected], and we'll answer you as soon as possible.