In 2016, Norway became the first country in Europe to introduce a tax exemption for electronic news media. The exemption ensured equal treatment of news on paper and in electronic form, and removed a significant obstacle to innovation and restructuring in the media industry. The EFTA Surveillance Authority (ESA) has now approved Norway extending the exemption by six years, until 1 March 2028.
VAT exemption for news has been a key media policy tool ever since the tax was introduced in 1970.
– The exemption has contributed to a good development for Norwegian media when it comes to user fees for digital news. Many Norwegians use digital editorial content, and there is no doubt that this extension is of great importance to the media industry, says Minister of Culture and Gender Equality Anette Trettebergstuen.
The main purpose of the exemption is to contribute to freedom of expression and information, and an open and informed public debate, by stimulating high demand and the use of news services. Freedom of expression and freedom of the press are strong in Norway. In 2021, Norway topped the International Press Freedom Index for Reporters Without Borders for the fifth year in a row. The index is based on criteria related to openness in society, media independence, state framework conditions, journalists’ security and media diversity.
– The Government is pleased that ESA has approved a continuation of the VAT exemption for electronic news services for six new years. This continues the tax exemption for broadcasting and for ordering services that mainly consist of audio or audiovisual content. In addition, the VAT exemption for electronic newspapers will be continued as today without the need for new approval from ESA, says Minister of Finance Trygve Slagsvold Vedum.
Source regjeringen.no
