Norway – tax measures in response to COVID-19


It is confirmed by the Government that payments of VAT which are due on 10 April 2020 (this year due to Easter falling due on 14 April) for the reporting and payment of VAT for the first VAT period (January – February) of 2020, will be deferred until the deadline for the next VAT period 10 June 2020.

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Norway – COVID-19 cost savings and cash flow opportunities


On Friday 13 March 2020, the Government proposed a series of urgent measures to reduce the financial consequences of the ongoing coronavirus outbreak (COVID-19). Below are the details. Note that these proposals will be considered by the Parliament and that there may be changes.

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Norway – Registration obligation for non-resident companies as of 1st of April 2020 for delivery of more than USD 5,500 in B to C sales


From 1 April 2020, the Norwegian government is proposing to make changes to the Value Added Tax (VAT) rules that apply to non-resident businesses selling and shipping directly to consumers in the country.Read More »

Norway: Foreign suppliers of Electronic Services (B2C) are required to register for VAT through a simplified VAT registration scheme (VOES)


Norway introduced VAT on supplies from abroad of electronic services to consumers (B2C) as from 1 July 2011. VAT is collected through a simplified registration arrangement, called the VOES-scheme, similar to the MOSS scheme in the EU. Reporting of output VAT is done electronically on a quarterly basis, but VAT recovery is not possible through the scheme. Supplies of electronic services to Norwegian businesses (B2B) is VAT taxable on the purchasers hand via the reverse charge mechanism.Read More »

Norway – Installation lead to VAT registration obligation – current court decision


We experience that foreign Entrepreneurs believe that VAT in Norway on supplies of goods with installation can be handled by B2B customer on a reverse charge basis, similar to the VAT treatment in most EU countries. Sadly, since Norway is not a member of the EU, the reverse charge mechanism is not applicable, and the supplier will in most cases be obliged to register for VAT in Norway and charge Norwegian VAT to its customer.Read More »

Norway – SAF-T introduction probably postponed till 1 of January 2019


Referring to the last information about SAF-T, I would like to come back with an update:

The Norwegian Tax Authorities have published a new statement about the possible full implementation of the SAF-T in Norway (not only as a voluntary scheme).Read More »

Norway – SAF-T status update


The Standard Audit File for Tax is increasingly adopted within European countries. Even if SAF-T in Norway has been subject to preparatory works and an ongoing debate since 2014, it still raises a lot of questions due to lack of information from the tax authorities.Read More »