The supply of services by a non-resident is subject to VAT in Norway.

A non-resident with a fixed place of business in Norway is required to register for VAT when the registration threshold is met.

A non-resident with no fixed place of business in Norway is required to register by appointing a tax representative.

Digital Supplies

Electronic services (remotely deliverable services) provided by non-residents are subject to VAT in Norway.

A non-resident without a fixed place of business in the Norway supplying electronic services to a VAT registered taxpayer (B2B) in the Norway is subject to VAT on a reverse charge basis and the recipient is liable to pay VAT. A non-resident without a fixed place of business in the Norway supplying electronic services to a non-VAT registered customer (B2C) in the Norway is subject to VAT and the non-resident is required to register for VAT (when the registration threshold is met) under a special scheme in Norway for e-commerce and electronic services known as the VAT on E-Commerce and Electronic Services (VOEC).

Electronic services include:

Provision and hosting of websites, remote maintenance of software and hardware;
Provision of software and updating of software;
Access to or purchase of images, information and databases;
Provision of different types of streaming and downloading;
Provision of automated remote teaching;
Other electronic services such as online auctions, marketplaces and shopping portals based on automated databases and data input from customers, and requiring only limited or no human intervention; and
Other remotely deliverable services such as consulting services, legal services, advertising services, architectural services, and information technology services.

Non-residents registered under VOEC are required to file quarterly returns and make tax payments within 20 days from the end of the quarter.

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