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VOEC scheme approved

The Norwegian Tax Authorities recently approved changes taking effect as of 1 January 2023 in relation to VOEC scheme.

VOEC scheme has been used by foreign supplier to fulfil their VAT obligation in Norway in relation to the supply of low-value goods and electronic services to consumers.

As of 1 January 2023, the VOEC scheme will also apply to all services that can be delivered remotely such as marketing services, legal services and consultancy services therefore foreign suppliers of such who have not yet registered for VAT in Norway should do so either using VOEC scheme or via the normal VAT registration procedure.

Source Taxbackinternational

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