Norway | ‘Ha Det’ to Low Value Consignment Relief

By |November 4th, 2019|

The Norwegian government has presented its State Budget for 2020, including changes to Norwegian VAT (MVA). It proposes: To remove the existing low-value consignment threshold of NOK 350 for goods purchased by consumers from abroad; Moreover, the proposal suggests replacing it with a mandatory simplified reporting VAT scheme Consequently non-established [...]

Norway I Publishes Proposal to Abolish Low Value Consignment Relief in 2020

By |August 12th, 2019|

In Norway, the Ministry of Finance has published a consultation proposing to abolish low value consignment relief from 1st January 2020. Under current Norwegian VAT rules, although most imports of goods entering Norway are generally subject to import VAT, there is an exemption for goods of low value which will [...]

Norway / State Budget Cuts VAT on Digital Publications to Zero Rate From July 2019

By |July 15th, 2019|

Changes have been made to Norway’s VAT legislation providing that as of 1st July 2019, electronic books, magazines and journals magazines are subject to VAT at the zero rate. Before this date, these supplies were subject to VAT at the 25% standard rate albeit that their printed versions were already [...]

Norway / Non-resident Companies Given Extra Three Months to Make 2018 VAT Refund Claims

By |July 13th, 2019|

The Norwegian tax office recently announced that the deadline for non-resident companies to submit VAT recovery claims in Norway for VAT incurred in 2018 has been postponed to 30th September 2019. Generally, Norway allows foreign businesses that buy goods and services for business purposes in Norway to reclaim the VAT [...]

Norway | Green Light on Mandatory SAF-T Reporting From 2020

By |May 7th, 2019|

Norwegian tax authorities have confirmed plans for the SAF-T launch from the start of 2020. In 2017 we reported on Norway’s announcement to delay the 2018 roll out of its mandatory Standard Audit File for Tax (SAF-T). The Norwegian tax authorities have recently issued information confirming plans for its launch from the [...]

Norway | Requirement to Provide Original Invoices with VAT Refund Claims Withdrawn

By |April 12th, 2019|

From 1st March 2019, foreign businesses submitting VAT recovery claims in Norway no longer need to provide the original invoices along with their applications. Foreign businesses that buy goods and services for business purposes in Norway (for example, hotels, taxis, meals in restaurants and events), are generally entitled to reclaim [...]

Norway | No More Low Value Consignment Relief from 2020

By |January 25th, 2019|

Next year, new rules are expected to come into effect in Norway which will align the VAT playing field between domestic and foreign online sellers. Similar measures have already been put in place across several non-EU countries, for example, Switzerland and Australia. Under the current system, imported packages of goods [...]

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