Reverse Charge in Norway
Reverse charge by non-established suppliers in Norway
Norway has introduced reverse charge on certain supplies of remotely supplied services supplied from abroad – ie., the supplier of those services is not established in Norway.
Remotely supplied services, or Fjernleverbare tjenester, are services that may be delivered from a remote location, and which would have been subject to VAT if sold by a Norwegian business. Electronic services that are delivered over the internet, are impossible to deliver in the absence of information technology and are of a nature which renders their supply essentially automated are also considered remotely deliverable services.
- Supplier conditions: not established in Norway.
- Customer conditions: taxable person established in Norway (place of business, permanent establishment or registered representative in the country).
- Scope: Remotely deliverable services are services capable of delivery from a remote location. Some examples include: Marketing ads, software or software licenses, development of websites and software, renting domains and websites, legal services, architect services, consultant services, accounting services.
Reverse charge on specific goods in Norway
Domestic reverse charge applies to supplies of industrial and investment gold (i.e. gold of a purity equal to or greater than 325/1000), i.e., based on weight and fineness, to a business or public sector enterprise, irrespective on where the supplier is established. Learn more.
