VAT in Norway guide
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The VAT rates are:
- Standard rate: 25%
- Reduced rates: 12% (from 1 January 2018) and 15%
- Zero rate (0%)
Norway VAT for digital service providers
Norway introduced VAT on electronic services (VOES) for non-resident companies in July 2011. This requires foreign providers of digital content and related services to VAT register in Norway as well as charge, collect and remit local VAT to the tax authorities.
Norway provides a simplified registration process for non-resident operators of e-services. This includes simplified VAT reporting records, due on a quarterly basis. There is no requirement to appoint a local tax representative. The simplification regime means providers may not deduct any input VAT incurred – although this may be reclaimed through a VAT recovery claim.
The e-services VAT registration threshold in Norway is NOK 50,000 per annum.
List of digital services that are the subject of Norway VAT
Examples of e-services subject to Norwegian VAT include sales of: streaming video, music and games; downloads of e-books and other online publications, including news services; software; and apps. Income from online games of chance and gambling are exempt from VAT. Also, services which merely rely on electronic delivery (e.g. tailored advice provided by e-mail) are outside of the scope of e-services.
Late – registration penalties
Any entity that willfully or negligently fails to register for VAT could be subject to fines or imprisonment. Penalties and interest will also be assessed if, as a result of late registration, a taxable person submits a late VAT return or pays VAT late.
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