- Correction in the 2025 VAT Handbook regarding registration provisions
- Both sections § 2-1 and § 14-4 apply to remote deliverable services, not just electronic services
- Registration requirement for providers delivering electronic services to non-business and non-public entities
- Simplified scheme applies to providers of services under § 3-30, including electronic communication services
- General VAT obligation for remote deliverable services from abroad to Norway, regardless of recipient or service type
- Foreign providers responsible for VAT collection and payment for remote deliverable services to Norwegian consumers
- VOEC scheme expanded to include remote deliverable services
- Terminology change from electronic services to remote deliverable services in relevant sections
Source: skattno-zr-chdeevdxejhjbvh8.westeurope-01.azurewebsites.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
