Value added tax (VAT) on services the enterprise has purchased from other countries
Here we will help you decide if and how to report, and possibly pay, value added tax (VAT) on services you as a business have purchased from another country (called services capable of delivery from a remote location or remotely deliverable services).
To determine what applies to you, you must answer up to six questions.
This guide provides information about whether to calculate value added tax on purchases of remotely deliverable services from other countries. The guide offers general guidance based on the answers to the questions you are asked to answer. All purchases of services must be considered individually. Since not all tax aspects are considered, the information we provide cannot be considered a binding answer from us.
For most services an ordinary VAT rate of 25 percent will apply. You should still note that a reduced rate applies for some services. If you are not sure, contact us.
This guide only provides a general guidance relating to sections 3-30, subsections 1 and 2, and section 11-3 of the Value Added Tax Act. For additional information relating to the rules, please see the guide for VAT (in Norwegian only).