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.
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
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
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
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
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
New 2025 1.3 schema for SAF-T eVAT returns Norway has updated its schema to version 1.3 from 2025 for its version of the OECD’s Standard Audit File for Tax (SAF-T). This includes v1.3 SAF-T Financial. Norway replaced its bi-monthly Value Added Tax return with SAF-T
