VATupdate
Norway

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Influencers and bloggers

  • More and more Norwegian companies are using influencers and bloggers for product marketing, with many receiving goods from foreign companies in exchange for advertising.
  • If the received product is conditional on a consideration, such as an advertising service, output VAT must be settled on the market value of the item.
  • The company sending products for marketing as a gift must calculate Norwegian output VAT on the product, as it is considered a taxable service.
  • VAT on gifts must be booked within 15 working days of withdrawal, and if an agreement has been made between the influencer/blogger and the company, it may be assessed as an employee-employer relationship if the payment or value of products exceeds NOK 1,000 per year.
  • Payment or receipt of products for advertising is taxable income for influencers and bloggers.

Source Timevat

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