Norway Proposes VAT Reform for Cross-Border Remote Services in Multinational Groups

• Norway is consulting on proposed VAT rule changes for remote services, effective July 1, 2026.
• The proposal allows businesses to report VAT using budgeted allocations over up to 12 months, with later reconciliation to actual costs.
• The new rules aim to support cross-border remote services within multinational groups, especially when services are used in Norway.
• Amendments would expand input VAT deduction/refund for services used by foreign establishments and narrow reverse-charge obligations for fully deductible use.

Source: kpmg.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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