Simplified VAT scheme for non-established vendors supplying electronic services and/or low value goods to consumers in Norway.

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Because of the coronavirus situation, there may be changes to deadlines, sanctions or other practical ordinances. Read more about the government's package of measures and the changes the Tax Administration is making

Regarding VAT, changes are made to the payment deadline, enforcement fines and rates.

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Non-established vendors supplying electronic services and/or low value goods to consumers in Norway (B2C).

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Non-established vendors supplying electronic services to consumers in Norway (B2C) are subject to Norwegian VAT. The same applies to suppliers of low value goods from 1 April 2020.

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E-mail: voec@skatteetaten.no

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