- Norway will change its VAT rules for cross-border remotely deliverable services used by MultiLocation Entities (MLEs), effective 1 July 2026.
- VAT will generally be due in Norway when a service is bought abroad but used in Norway, even if the buyer is an overseas group entity.
- The main impact will be on financial services and other VAT-exempt sectors; fully VATable businesses will be less affected.
- Exceptions apply if the service use would allow full input VAT deduction in Norway, or if non-deductible, non-refundable foreign VAT has already been charged.
- MLEs may also be able to deduct or reclaim Norwegian input VAT for services used outside Norway, and a draft rule could allow budget-based VAT reporting with year-end reconciliation.
Source: taxand.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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