Norway: Ministry of Finance is seeking feedback on VAT obligations for remotely delivered services
The Norwegian Ministry of Finance launched a consultation on April 8 for a draft proposal addressing the VAT treatment for services delivered remotely from foreign companies to Norwegian receivers.
Measures included in the proposed plan include:
- definition and examples of deliverable services.
- implementing VAT on electronic services.
- definition of electronic services.
- developing a system for calculating and paying VAT on the sale of electronic services and commodities to Norwegian recipients from abroad (VOEC Regime).
- streamlining the registration and reporting requirements for electronic service providers.
- creating export regulations for remotely delivered services.
- excluding export of electronic services, including electronic communication services from VAT; and
- establishing administrative requirements.
The deadline for the submission of comments is on July 8.
Source: regjeringen.no
