Norway to Reform Cross-Border VAT Rules, Boosting Revenue and Aligning with OECD Guidance

• Norway plans to reform VAT allocation on partially-exempt cross-border and remote services.
• The goal is to ensure fairer competition between domestic and foreign firms and increase state revenue.
• Norway will be the first country to follow OECD VAT guidance on this issue.
• The new rules will take effect from 1 July 2026.
• The reform could increase annual tax income by up to NOK 800 million when fully implemented.

Source: vatcalc.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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