Obligation to register for VAT for suppliers of electronic services
01 December 2010
In a legislative proposal announced on October 5 2010 the Norwegian government proposed changes to the VAT Act making suppliers not established in Norway obligated to charge VAT when supplying electronic services to Norwegian consumers (B2C). Today, only suppliers established in Norway must charge VAT when such services are supplied to Norwegian consumers. The proposal will lead to equal terms for suppliers established within and outside Norway respectively, supplying electronic services to Norwegian consumers.
The non-established supplier of electronic services will also be obligated to charge VAT on...
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