Norway Seeks Comment on Value-Added Tax Rule Tweaks

The Norwegian Ministry of Finance issued a consultation Friday on proposed amendments to value-added tax rules for remotely delivered services.

The ministry in its announcement said the current rules let companies, particularly financial services companies, avoid paying VAT when purchasing such services.

Remotely delivered services are those whose performance or delivery can’t be linked to a specific physical location.

• Under the proposal, the obligation to calculate VAT would be extended to remotely delivered services that international companies buy outside Norway for use in Norway.
• It would also expand the right to deduction where international companies purchase services in ...