Remotely delivered non-digital services to come into VAT net 1 January 2023
The Norwegian VAT law has been updated to impose VAT on foreign providers of traditional services to consumers by non-resident providers. Such cross-border services include:
- Consulting
- Accounting and tax
- Architecture
The Ministry of Finance is looking to level the playing field for Norwegian providers of such services who must charge VAT at 25%. The VAT system should be neutral and not give competitive advantages to certain businesses.
For B2B services, this customer would remain responsible for reporting the VAT via the reverse charge.
Norwegian digital services VAT has been an obligation on non-residents since 2011.
Suppliers that are not established in Norway may use the simplified VAT scheme for registration and reporting (VOEC). This scheme is already used by suppliers which sell electronic services to consumers in Norway.
The EU is considering extending the use of its single VAT registration OSS to other B2C services.
Europe VAT on digital services
| Country (click for details) | Rate | Date | Threshold | Comments |
| EU 27 member states | 17% to 27% | Jan 2015 | €10k EU residents; Nil for non-EU | |
| Albania | 20% | Jan 2015 | Nil | |
| Andorra | 4.5% | Jan 2015 | Nil | |
| Belarus | 20% | Jan 2018 | Nil | |
| Bosnia Herzegovina | 17% | Jan 2023 | BAM 50.000 | |
| Georgia | 18% | Oct 2021 | Nil | |
| Iceland | 24% | Nov 2011 | ISK 2 million | |
| Kosovo | 18 | Sep 2015 | Nil | |
| Liechtenstein | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Moldova | 20% | Apr 2020 | Nil | |
| Monaco | 20% | 2015 | Nil | |
| Montenegro | 17% | 2020 | €30,000 | |
| North Macedonia | 18% | Jan 2024 | Nil | |
| Norway | 25% | Jul 2011 | NOK 50,000 | |
| Russia | 16.67% | Jan 2017 | Nil | B2C & B2B |
| Serbia | 20% | Apr 2017 | ||
| Switzerland | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Turkey | 18% | Jan 2018 | Nil | |
| Ukraine | 20% | Jan 2022 | UAH 1m | |
| UK | 20% | Jan 2015 | Nil |
