Norway Expands VAT to Remotely Supplied Services Used in Norway Effective July 2026

• From 1 July 2026, Norwegian VAT will apply to remotely supplied services used in Norway, including those acquired by nonresident entities, via the reverse charge procedure.
• The rules cover both direct and indirect use of externally acquired services within Norway, ensuring equal VAT treatment for domestic and international enterprises.
• The destination principle is implemented, taxing services where they are consumed.
• The right to deduct input VAT is expanded for Norwegian establishments acquiring services used outside Norway.
• Businesses affected should assess the impact, update procedures, and ensure compliance with the new rules.

Source: randstad.es

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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