VAT on Digital & Electronic Services in Norway

Norway taxes these services by destination. Norway was among the first countries to adopt a simplified vendor regime for B2C electronic services. The foreign provider collects and pays the VAT when it sells remotely deliverable services to Norwegian consumers. Norway is not in the EU, so EU One Stop Shop returns do not cover Norwegian sales.

Remotely Deliverable Services in Scope

Norway uses the term “remotely deliverable services.” These are services whose delivery is not tied to a physical place. Examples are advisory services, software licences and other electronic services. Since 2023, the VAT duty covers these services in general, whoever the recipient is. 

B2C sales: the VOEC scheme

VOEC (VAT on E-Commerce) is a simplified scheme for B2C sales of remotely deliverable services and low-value goods. 

A supplier outside VOEC registers in the ordinary VAT Register. A mix of VOEC and ordinary registration is generally not possible. 

Marketplaces and apps

When an intermediary delivers the service, the intermediary counts as the provider and must register. A platform that only handles payments, or only lists or redirects, is not treated as the supplier.

B2B sales: reverse charge

In B2B transactions with a foreign supplier who remotely delivers a service, the customer in Norway, not the foreign seller, accounts for the Norwegian VAT under the reverse charge. This applies whether or not the customer is VAT-registered. Because the buyer owes the VAT, the foreign seller should not charge Norwegian VAT, and its invoice should carry the note “Omvendt avgiftsplikt – Merverdiavgift ikke beregnet” to show that the buyer is responsible for accounting for it. 

New from 1 July 2026: multinational groups

A law of 22 December 2025 changed section 3-30 of the VAT Act from 1 July 2026. Reverse charge now also applies when a foreign unit buys a service that a Norwegian unit of the same entity uses. It does not apply if the use would give full input VAT deduction. A business must also show it has no right to deduction or refund of VAT charged abroad. This mainly affects banks, insurers and financial groups. 

Platform income reporting

Digital platforms report annually to Skatteetaten on sellers and service providers earning income through them. This follows the OECD standard. It is separate from VAT. 

Digital reporting for cross-border digital services

No VAT-specific digital reporting duty exists for these services. The 2026 e-invoicing reform covers B2B domestic invoices only.