Norwegian and foreign businesses involved in supplies of health related products or services, are frequently facing challenges with optimizing their VAT and import VAT treatment. The interpretation of the Norwegian VAT rules that are relevant for the industry are rather complex. In addition, businesses engaged in cross-border trading of medical products (or services) are also required to adapt to the VAT legislation and principles abroad (e.g. in the EU). Depending on the nature of their business, the players in the health industry must also ensure compliance with other regulatory requirements, e.g. in relation to public tender procedures and necessary licenses / permits.