Simplified VAT scheme for non-established vendors supplying electronic services to consumers in Norway.

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The declaration form must be submitted quarterly, no later than 20 days after the end of the period.

The declaration form should be submitted by companies registered in the simplified VAT scheme. Vendors who are registered in the regular Norwegian VAT Register, must report all sales on the standard VAT declaration.

User name and password in Altinn.

Non-established vendors supplying electronic services to consumers in Norway (B2C) are subject to Norwegian VAT from 1 July 2011. VAT declarations should be submitted quarterly, even for periods with no sales (Nil Declarations).

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