Norway has approved amendments to the Norwegian VAT law regarding cross-border business to consumer sales of remotely delivered services. Effective 1 January 2023, non-resident suppliers of remote services (non-digital) to Norway who make supplies to non-registered persons are required to collect and remit VAT. This law change is an extension of Norway’s current VAT compliance regime which already requires foreign suppliers of digital services to collect VAT on sales to Norwegian consumers.
The amendments can be found here (in Norwegian).
