Norway | KPMG | GLOBAL

Norway

Norway

Explore the requirements and rules that apply to electronically supplied services in Norway.

1000

Related content

Norway city night view

Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

Yes

If there is no current requirement, is there any anticipated change to that position?

Not applicable, requirement is already in place.

Is an invoice compliant with the VAT/GST law in the customer's country required?

No

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, the business customer must self-assess for VAT in its VAT return on a reverse charge basis. 

If there is no current requirement, is there any anticipated change to that position?

No

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No, the customer pays the full price to the supplier, and self-assesses for VAT on this price in its VAT return.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

1 July 2011

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

50,000 Norwegian krone (NOK)

Is simplified or standard registration required?

Optional. The non-resident vendor can choose between simplified or standard registration.

Does the requirement apply to all e-services?

No, only electronic services as defined in the Norwegian VAT law. This means services capable of delivery from a remote location which are supplied over the internet or electronic network and which cannot be obtained without the use of information technology, and where delivery of the services is essentially automated.

Contacts

For further information please contact:

Oddgeir Kjorsvik
Advokat/Partner, Indirect Tax
T +47 4063 9157
E Oddgeir.Kjorsvik@kpmg.no
 

Connect with us

 

Request for proposal

 

Submit