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Norway VAT on non-resident providers of traditional B2C services Jan 2023

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 is looking to level the playing field for Norwegian providers of such services who must charge VAT at 25%. The VAT system should be neutral and not give competitive advantages to certain businesses.

For B2B services, this customer would remain responsible for reporting the VAT via the reverse charge.

Norwegian digital services VAT has been an obligation on non-residents since 2011.

Suppliers that are not established in Norway may use the simplified VAT scheme for registration and reporting (VOEC). This scheme is already used by suppliers which sell electronic services to consumers in Norway.

The EU is considering extending the use of its single VAT registration OSS to other B2C services.

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
Albania 20% Jan 2015 Nil
Andorra 4.5% Jan 2015 Nil
Belarus 20% Jan 2018 Nil
Bosnia Herzegovina 17% Jan 2023 BAM 50.000
Georgia 18% Oct 2021 Nil
Iceland 24% Nov 2011 ISK 2 million
Kosovo 18 Sep 2015 Nil
Moldova 20% Apr 2020 Nil
North Macedonia 18% Jan 2024 Nil
Norway 25% Jul 2011 NOK 50,000
Russia 16.67% Jan 2017 Nil B2C & B2B
Serbia 20% Apr 2017
Switzerland 8.1% Jan 2010 CHF 100,000 on global income
Turkey 18% Jan 2018 Nil
Ukraine 20% Jan 2022 UAH 1m
UK 20% Jan 2015 Nil


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