Norway consults on VAT rule changes relating to non-digital services

27 April 2022

The Norwegian Ministry of Finance has launched a public consultation relating to the VAT treatment of non-digital services supplied by non-resident suppliers to consumers in the country.

If introduced, it will mean that Norwegian VAT will be imposed on traditional services provided by non-resident providers to Norwegian consumers, which includes consulting, accounting, and architecture services. By implementing this change, the Ministry of Finance hopes to remove the unfair advantage that not charging VAT gives to non-resident companies over resident providers, and if implemented it will mean Norwegian VAT at 25% will be charged on these types of transactions.

This will not affect the VAT treatment of these transactions when provided to Norwegian businesses, as in these circumstances nothing will change, and customers will still be responsible for accounting and reporting the VAT in their own VAT returns.