Remotely delivered non-digital services to come into VAT net 1 January 2023 The Norwegian VAT law has been updated to impose VAT on foreign providers of traditional services to consumers by non-resident providers. Such cross-border services include: Consulting Accounting and tax Architecture The Ministry of Finance
18th edition of VAT handbook covering compliance and tax authorities practices The Norwegian tax administration, Skattetaten, has updated its VAT compliance guide book for 2022. In addition to covering all issues of VAT compliance, it includes many of the administrations own internal procedures. This 18th
eVAT returns following OECD standard launch 2022 Norway replaced its bi-monthly Value Added Tax return with the OECD’s Standard Audit File for Tax (SAF-T) from 1 January 2022. This includes an extension of the existing 19 box reporting to 30 boxes to capture all the
Norway operates a simplified Value Added Tax compliance regime for foreign sellers of electronic / digital services to its consumers. This is known as VAT on Electronic Services (VOES), introduced in 2011. For e-commerce goods, see VAT on E-Commerce VOEC regime which imposes Norwegian VAT
Home renters to provide more platform sales VAT info In last week’s Norwegian 2022 budget, the government is proposing obliging homeowners renting out their properties on digital platforms to share transaction details. This includes sundry services alongside any rental income details. This is to help
COVID-19 VAT cuts to support key sectors Norway has extended VAT the application of the new 6% VAT rate on certain supplies until 30 September 2021. It had been scheduled to run out on 30 June 2021. The reduced rate was originally set at 12%,
Norway has extended further the VAT repayment scheme to assist businesses during the COVID-19 crisis. Norway has already deferred VAT payments twice, and agreed to VAT deferments will not have to start being paid until 31 October 2021. The prior start date was 30 June. The
Norway is to prolong the last year’s temporary Value Added Tax reduced rate cut from 12% to 6% until 30 September 2021. The rate was originally cut in April 2020 to help key sectors hit by the economic effects of COVID-19 and the lockdown. The
Norway has withdrawn its NOK 350 low-value consignment relief from 1 April 2020. Import VAT is now due on all imported distance sales where an item does not exceed NOK3,000. Non-resident may now use a new simplified VAT on E-commerce (VOCE) reporting regime to report
