Norway Tax Agency Clarifies Corrections to 2025 VAT Handbook

The Norwegian Tax Administration April 8 clarified corrections to the 2025 VAT handbook. The clarification includes that: 1) tax liabilities are general when selling remotely delivered services to Norway and no longer depend on who the recipient is or what type of remotely delivered services are being sold; 2) nonresident providers are responsible for collecting and paying VAT when remotely delivered services are delivered from abroad to consumers in Norway; 3) the VAT on E-Commerce (VOEC) regime is being expanded to the extent that nonresident providers may use the simplified registration and reporting regime; and 4) remotely delivered services are ...