5 Major Developments in Norway

5 Major Developments in Norway

• D numbers (temporary Norwegian identification numbers for individuals that don’t have a Norwegian passport, citizenship or residence)
• Settlement regarding VAT compensation for bathing facilities in Alstadhaug
• Sales to other than Denmark, Finland or Sweden – exemption documented with form RD-0032
• Norwegian government rules out VAT cuts to energy
• Treatment of digital works of art according to the VAT act § 3-7 fourth paragraph

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Bookkeeping

• Sales to other than Denmark, Finland or Sweden – exemption documented with form RD-0032

• Changes to the VAT legislation regarding the simplified registration scheme for electronic services

E-Commerce / Electronic Services

• Cross-Border VAT Updates

• Norway makes remotely delivered services taxable in its territory

• VOEC scheme approved

• Changes to the VAT legislation regarding the simplified registration scheme for electronic services

Exemption

• Treatment of digital works of art according to the VAT act § 3-7 fourth paragraph

• Import VAT exemption for goods of an educational, scientific and cultural nature is repealed

• Purchase of services from foreign suppliers for fund management

Export

• Sales to other than Denmark, Finland or Sweden – exemption documented with form RD-0032

Importation

• Import VAT exemption for goods of an educational, scientific and cultural nature is repealed

Liability (Reverse Charge/Withholding)

• Purchase of services from foreign suppliers for fund management

Rate

• Sales to other than Denmark, Finland or Sweden – exemption documented with form RD-0032

• Norwegian government rules out VAT cuts to energy

• Norway drives change to VAT on electric cars

• VAT Rates for 2023 were announced by the government

• Government committee publishes report recommending various tax changes

• Expert committee proposes changes to Norwegian tax system – Abolishing reduced VAT rates

Refund

• Settlement regarding VAT compensation for bathing facilities in Alstadhaug

Registration

• D numbers (temporary Norwegian identification numbers for individuals that don’t have a Norwegian passport, citizenship or residence)

• How to register for Norwegian VAT?

Reporting / Compliance

• VAT deadlines in Norway

• Insights into the Tax Systems of Scandinavian Countries

• Changes to the VAT legislation regarding the simplified registration scheme for electronic services

Supply of Services

• Treatment of digital works of art according to the VAT act § 3-7 fourth paragraph

Tax Authorities / Penalties

• Norwegian government rules out VAT cuts to energy

Taxable Amount

• VAT Act update: Credit not included in taxable base if separately stated

Taxable Person

• VAT also on hired labour

• E-mobility – a new sector in strong growth: VAT aspects of electric car charging from an EU perspective

Tax Point (When the Chargeable Event Occurs)

• VAT compensation, disputed manufacturing contracts

Taxable Transaction

• VAT compensation, disputed manufacturing contracts
• VAT also on hired labour
• E-mobility – a new sector in strong growth: VAT aspects of electric car charging from an EU perspective