


Norway proposes merging reduced VAT rates; platform deemed supplier
Tax Commission wants 12% rate supplies merged into 15% rate; deemed supplier sharing platforms Norway’s Tax Commission has recommended simplifying the country’s reduced VAT rate structure as part of a broad package of tax reforms aimed at creating a more predictable and efficient tax system.

Norway VAT guide 2026

Norway VAT on cross-border services reform Jul 2026

Norway cuts water VAT July 2025
2025 Budget seeks to help less well off On 7th October 2024, the Norwegian government published its 2025 Budget. This includes a range of measures to support the less well off as the economy recovers from the COVID-19 pandemic and inflation spike. On change on

Norway B2B mandatory e-invoicing Jan 2028
Ministry of Finance consultation on 2-year phased launch of digital books and e-invoicing On 1 July 2025, the Norwegian Ministry of Finance launched a consultation on a phased introduction of electronic invoicing and digital bookkeeping requirements. Update to Bookkeeping Act and Regulations The Ministry’s proposal

Norway EU VAT cooperation deal
Updated agreement on EU-Norway VAT administration cooperation Norway has finalised the internal legal process for implementing a renegotiated agreement with the European Union on administrative cooperation in the field of VAT, aimed at combating cross-border VAT fraud. Storting approval On 4 June 2025, the Storting

Norway remote services VAT reform consultation
2026 VAT liabilities and deduction changes consultation launched The Noreigan Ministry of Finance has launched a consultation on proposed amendments to the Value Added Tax (VAT) rules for cross-border trade in remotely provided services. The consultation, open until 21 June 2025, aims to address discrepancies

Norway – EU VAT agreement
EU and Norway update their VAT cooperation agreement Norway and the European Union have taken a significant step towards enhancing cooperation on value-added tax (VAT) with the signing of a renegotiated VAT agreement on 2 October 2024. This updated agreement aims to strengthen administrative collaboration

Norway B2B e-invoicing & digital bookkeeping review
Ministry of Finance launches 2025 evaluation into e-invoicing and digital bookkeeping Skatteetaten, the Norwegian Tax Administration, is to review the options for the introduction of mandatory e-invoicing and digital bookkeeping. The Ministry of Finance has asked for initial proposals by June 2025, is already favouring