Norway’s tax authorities’ audits of 150 foreign digital service providers recovered nearly NOK 4.9 billion in VAT, penalties, and post-registration filings between 2016 and 2025.
Norway’s tax administration (Skatteetaten), in a press release issued on 11 August 2025, highlighted that it conducted inspections and collections targeting foreign online companies failing to register and pay VAT in Norway.
The authorities stated that audits of 150 foreign digital service providers, including streaming and gaming content platforms, resulted in nearly NOK 5 billion in collections between 2016 and 2025. This includes NOK 785 million in reassessed VAT, NOK 108 million in penalties, and NOK 4.1 billion from post-registration filings after forced registrations.
Foreign companies must register in the VOEC (VAT on e-commerce) or ordinary VAT register if their turnover from Norwegian consumers exceeds NOK 50,000 in 12 months. Foreign providers of low-value goods (under NOK 3,000) and remotely deliverable services to Norwegian consumers are also required to collect and remit VAT to Norwegian tax authorities.
In Norway, failing to pay VAT is illegal and creates unfair competition by allowing businesses to offer cheaper services. As the economy increasingly shifts to digital platforms, the Norwegian Tax Administration focuses on guiding users to comply with tax regulations and ensuring proper tax and fee payments in these industries.
