Norway Strengthens VAT Enforcement, Recovers NOK 4.9 Billion from Foreign Digital Service Providers

• Norway intensifies VAT audits and enforcement for online businesses
• Audits of 150 foreign digital service providers recovered nearly NOK 4.9 billion in VAT, penalties, and post-registration filings from 2016 to 2025
• Inspections targeted foreign online companies not registering and paying VAT in Norway
• Collections included NOK 785 million in reassessed VAT, NOK 108 million in penalties, and NOK 4.1 billion from post-registration filings
• Foreign companies must register in the VOEC or ordinary VAT register if turnover from Norwegian consumers exceeds NOK 50,000 in 12 months
• Providers of low-value goods and remotely deliverable services to Norwegian consumers must collect and remit VAT
• Failing to pay VAT is illegal and creates unfair competition by allowing cheaper services
• Norwegian Tax Administration focuses on guiding compliance and ensuring proper tax payments in digital industries

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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