
Articles by Per Kirknes
VAT on e-commerce (VOEC) - our experience so far
In the new e-commerce scheme, non-established suppliers and online marketplaces are liable to account for VAT on sale of low-value goods to ...
VAT on e-commerce from 1 April 2020
As from 1 April 2020, non-established sellers / online marketplaces will be liable for VAT on cross-border B2C sales of low-value goods to ...
New rules for web-shops trading with Norwegian customers
Norway currently has a low value VAT and customs relief for consignments not exceeding a value of NOK 350 (appr. 35 EUR). The majority in ...
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Import VAT – New procedures from 2017
From 1 January 2017 the reporting procedure for import VAT in Norway changes. Following our neighbours in Sweden and Denmark, Norway is ...
VAT registration obligations in Norway for non-established suppliers
Non-established suppliers of services are often not aware of their VAT obligations in Norway. In the EU, such services are to a large ...
Intra-group transactions under scrutiny by the customs authorities
Norwegian customs authorities has developed an aggressive approach to transfer pricing adjustments, and importers are adviced to examine ...