The main legislation governing Value Added Tax (VAT) in Norway is the Norwegian Value Added Tax Act 2009 (VAT Act) and the Value Added Tax Regulations 2009 (VAT Regulations). These laws, which came into effect on January 1, 2010, replaced the previous Value Added Tax Act of 1969.
It’s important to note that Norway is not a member of the European Union (EU), and as a result, its VAT legislation generally does not align with EU law, including the EU Directive 2006/112/EC on the common system of VAT (EU VAT Directive). Therefore, there may be significant differences between Norwegian VAT legislation and EU VAT legislation.
Download the guide HERE – GVC
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See also
See also
- VATupdate.com Country VAT Facts
- VAT Country guides of the European Union Countries
- Country VAT guides for other countries
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