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 on goods not exceeding NOK3,000
There is a VAT registration threshold of NOK50,000, There is a simplified registration process, with no requirement of a fiscal representative. It is similar to the EU’s Mini One-Stop Shop (superseded in July 2021 by OSS), and Australia’s simplified GST registration.
Check VAT Calc’s global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers.
VAT registration threshold for e-services
Non-residents are subject to VAT registration thresholds of NOK 50,000, the same as resident businesses.
Registration is completed online with a special portal. There is no requirement to appoint a Fiscal Representative. Granting of a VAT number is generally processed the same day. It is possible to voluntarily VAT register on VOES ahead of passing the threshold.
Once registered, providers must submit calendar quarterly VAT returns. This is an exception to the normal bi-monthly cycle for Norwegian VAT returns. Returns must be filed by the 20th of the month following the reporting quarter. The data required includes: total sales; and VAT collected at 25%.
There is no right to reclaim any Norwegian VAT under the VOES scheme. If a non-resident does incur business expense VAT, they may file a VAT reclaim.
What digital services are subject to VAT?
The following digital or electronic services are liable to Norwegian VAT:
- streaming media (films, video and music)
- SaaS or cloud based services
The Norwegian tax office sets the following services criteria, which must all be met to trigger the VAT liability:
- 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
Marketplace Norwegian deemed seller obligations
When the sale of digital goods is facilitated or takes place via an electronic intermediary, then a flash sale must be first made from the seller to the marketplace at zero VAT.
The marketplace must then make a VAT sale to the Norwegian consumer. If the seller makes no direct sales to Norwegian consumers, they do not need to VAT register. Typically, where the marketplace is responsible for the transfer of the electronic service and digital file, this triggers the VAT obligation.
If you need to complete Norweigan VOES or other VAT returns, VAT Calc’s VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor tools.
Europe VAT on digital services
|Country (click for details)||Rate||Date||Threshold||Comments|
|EU 27 member states||17% to 27%||Jan 2015||€10k EU residents; Nil for non-EU|
|Bosnia Herzegovina||17%||Jan 2023||BAM 50.000|
|Iceland||24%||Nov 2011||ISK 2 million|
|Norway||25%||Jul 2011||NOK 50,000|
|Russia||16.67%||Jan 2017||Nil||B2C & B2B|
|Switzerland||7.7%||Jan 2010||CHF 100,000 on global income|
|Ukraine||20%||Jan 2022||UAH 1m|