Norway makes remotely delivered services taxable in its territory
Starting on 1 January 2023, the Norwegian authorities are making foreign businesses supplying remotely deliverable services liable for charging and collecting VAT on their sales to Norwegian consumers.
In line with these changes, the Norwegian Tax authorities have broadened the scope of the VOEC scheme to include services delivered remotely.
This means that non-resident suppliers can now use this scheme not only to account for the VAT due on their supplies of goods but also services to consumers resident or located in Norway.
