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

By |August 12th, 2019|

The Norwegian 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 not [...]

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Norway | Requirement to Provide Original Invoices with VAT Refund Claims Withdrawn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

Norway | Confirmation of Super Reduced Rate Increase

By |December 18th, 2017|

We previously reported that the Norwegian government proposed to increase the super reduced rate of VAT from 10% to 12% and the change has now been confirmed to take effect from 1st January 2018. It is advised that any remaining purchase invoices with a VAT rate of 10% should be [...]

Norway | Agreement on VAT cooperation to be finalised and signed

By |November 15th, 2017|

Further to our earlier story and in line with what the EU commission announced in its VAT action plan on 7th April 2016, (to combat fraud on taxation, especially in the e-commerce sector and have better cooperation with Non-EU countries) a new proposal between the European Union and the Kingdom [...]

Norway | Introduction of SAF-T reporting

By |October 30th, 2017|

Its anticipated that the Norwegian Tax Authorities will be introducing SAF-T reporting for VAT registered businesses with effect from 1st January 2018. This requirement will apply to any business with more than NOK 5 million in turnover or which has more than 600 documents. Additionally, if a business has their [...]

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