- Norway has amended its VAT Act to change tax rules for cross-border provision of remotely deliverable services within Multi-Location Entities (MLEs).
- The new rules take effect on July 1, 2026.
- Previously, MLEs could avoid Norwegian VAT on services used in Norway but purchased by a foreign establishment.
- The amendments align Norway’s VAT rules with the OECD destination-based principle, making such services taxable in Norway under the reverse charge regime if used by a Norwegian establishment.
- This change aims to create equal tax treatment between MLEs and domestic businesses for remotely deliverable services.
Source: 1stopvat.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.
Latest Posts in "Norway"
- Norway Proposes New VAT Timing Rules for Cross-Border Remotely Deliverable Services: Comments Invited
- Altinn Launches Email Login to Improve Access for Users Without Norwegian National ID Number
- New VAT Compensation Rules for Camp Schools: Clarification from the Tax Directorate
- VAT Exemption for Canteen Contributions: New Clarifications for Employers and Providers
- Norway Clarifies VAT Rules for Transferring Development Projects to SPVs Not VAT-Exempt
