Norway court’s VAT registration decision for foreign online fashion company is now final

• The Norwegian Supreme Court has declined to hear the appeal of an appellate court’s decision in favor of a nonresident online fashion retailer applying for a simplified value-added tax (VAT) registration for business-to-consumer (B2C) sales of small consignments.
• The decision is relevant for all foreign online platforms that make B2C sales to Norwegian consumers of small consignments of goods or B2C sales of intangible services.

Source EY