Norway

Effective since 1 July 2011. 


The Norwegian Tax authorities have established Value Added Tax on Electronic Services (VOES) Norway 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. 


VAT Standard rate 
25%


VAT Reduced rate
There is no reduced rate established.


VAT calculation peculiarity
VAT= Total revenue * 25/125


Threshold
Suppliers of e-services are obligated to register in either VOES Norway 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.


E-services list

  • 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.


Registration procedure
The foreign supplier may use the simplified VOES scheme to report and pay VAT. The Norwegian VOES-scheme is an equivalent to the EU VAT MOSS scheme. The VOES scheme is an alternative to ordinary registration in the Norwegian VAT system.


VAT returns filling date
VAT must be declared quarterly, with a deadline for the submission of returns 20 days after the end of the period.

 

VAT payment date 
VAT must be paid in Norwegian kroner quarterly, with a deadline for the payment 20 days after the end of the period.


Penalties 
A supplier will be deleted from the simplified registration system when the enterprise ceases trading or when the conditions for using the simplified registration system are no longer met. A supplier will also be deleted if it repeatedly fails to fulfill its obligations pursuant to the Value Added Tax Act.


Deleted suppliers who still engage in activities that are liable for VAT are obliged to register in the Norwegian VAT.


Keeping records
You must keep a record of your bookkeeping for at least five years after the end of the accounting year.