Norway - Simplified VAT scheme for electronic services

Monday, June 6, 2011

Simplified VAT scheme for electronic services presented to parliament.

On 13 May 2011, the Government presented a law proposal introducing a simplified VAT scheme for non-established vendors supplying electronic services to consumers in Norway (the Scheme) to the parliament.

The Scheme is similar to the special scheme for non-established vendors supplying electronic services to non-taxable persons, which was adopted by the European Union in 2003. If the proposal is adopted by the parliament, the new legislation will come into force on 1 July 2011.

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