We invite you to read an article: ‘VAT- obligations for foreign suppliers of services in Norway” written by partner/lawyer Preben Kløvfjell and associate Julia Michelet Chivers, from Advokatfirmaet Tveter og Kløvfjell AS.
The main rule regarding the sale of services in Norway is that these are VAT-liable, cf. the Norwegian VAT-Act § 3-1. All turnover of sales and goods which is not explicitly exempted by law activates a duty to calculate and pay VAT. If no exemptions apply, the duty is an objective duty.
Foreign business conducting assignments in Norway are obliged to comply with the Norwegian VAT regulations at the same level as Norwegian businesses. This necessitates that any assignment resulting in turnover exceeding 50 000 NOK during a 12-month period must register in the Norwegian VAT-registry. The business shall register regardless of the length of the assignment. The same applies to a Norwegian business selling their services to a foreign company, if the services supplied are performed in Norway and not considered capable of delivery from a remote location.
Advokatfirmaet Tveter og Kløvfjell AS. is NPCC Member.