- The Norwegian Supreme Court has declined to hear the appeal of an appellate court’s decision in favor of a nonresident online fashion retailer applying for a simplified value-added tax (VAT) registration for business-to-consumer (B2C) sales of small consignments.
- The decision is relevant for all foreign online platforms that make B2C sales to Norwegian consumers of small consignments of goods or B2C sales of intangible services.
Source EY
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