Welcome to VOES Norway
This is the Norwegian Tax Administration’s home page for Value Added Tax on Electronic Services (VAT on e-Services). New regulations relating to VAT on e-Services delivered from abroad to private individuals in Norway entered into force on 1 July 2011. Registering your company's details for VAT on e-Services is simple and should not take more than five minutes.
Who can use the simplified system?
Only supplies to private individuals and non-business customers (B2C) can be calculated and reported via the VOES scheme. Please note that vendors will not disqualify for the VOES scheme if they make such supplies to businesses and public sector bodies (B2B) as well. However, these supplies (B2B) are to be accounted for by the business receiving the services under the reverse charge mechanism, and not the VOES scheme.
If the vendors are subject to VAT in Norway for the supply of any other goods or services, the operator cannot opt for the simplified VAT scheme to report VAT on electronic services. The operator must then register in the Norwegian VAT Register and report all supplies on the standard VAT declaration.
The supplier cannot use the system if it is established in Norway or chooses to set up business in Norway. In such cases, the supplier has an obligation to register in the Norwegian VAT register.
Create a new user
In order to submit a registration or VAT statement for one or more companies, a new user with a user name and password must be created by clicking on the button ‘Create new user’. After completion, please return to this front page to find the link to the relevant forms.
Please note: After entering your information to register as a new user, you will be asked to tick a box confirming that you wish to use the web site: “For myself as a private individual”. This applies even if you represent a company.
Submit a quarterly report
A statement showing turnover and VAT to Norway must be submitted quarterly.
When you click on the button “Submit a quarterly report”, you will access a page with information regarding the return and with a new link to the return in the middle of the page. This link will lead you to the login page where you log in via “Password” and access the return.