The Ministry of Finance sends for consultation proposals for amendments to the VAT Act. The core of the proposals is to introduce a general VAT obligation on the sale of all remotely deliverable services from abroad to recipients in the Norwegian VAT area.
Remotely deliverable services are services for which the performance or delivery by nature of the service cannot be associated with a particular physical location. Examples of such services are: advisory and marketing services, streaming services, and Internet games.
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