VAT scheme open for registration

VAT on electronic services (voes) – simplified VAT scheme for non-established vendors is open for registration.

An important presumption when the Parliament on 10 December 2010 passed the bill making consumers import of electronic services subject to VAT in Norway, was to simplify VAT obligations and the compliance burden for non-established vendors. In doing so, the Government presented Prop. 117 L (2010-2011) containing a proposal for a simplified VAT scheme for non-established vendors supplying electronic services to consumers in Norway. The legislation proposal was adopted by the Parliament 17 June.

These are important updates to our VAT system. The two proposal creates a level playing field for electronic services supplied from within Norway and supplied from abroad to Norwegian consumers. At the same time we are making it easier for non-established vendors to comply.

The new legislation will come into force on 1 July 2011, and vendors are not obligated to charge VAT before this date. The Tax administration has set up a website, see www.voesnorway.com. The website is now active and vendors may easily access the online registration system Altinn, and submit a registration form before 1 July.

Tax Administration will publish more detailed information on the new Act and practical information on compliance both on www.voesnorway.com and on www.skatteetaten.no. The Tax Administration will also answer any queries from vendors having to make changes to their VAT compliance. For effective communication, the Tax Administration asks that all queries regarding VOES are sent to info@voesnorway.com.

Previous articles:

• VAT on electronic services (voesnorway) – simplified VAT scheme for non-established vendors
• Fact sheet - Voesnorway