Global Daily Tax News, Norway Has Challenged 150 Online Firms Over VAT Registration, (Aug 15, 2025)

Norway's tax authority has reported that it has assessed additional tax worth NOK4.9bn (USD479m) on foreign online companies following audits into non-compliance.

These audits covered 150 foreign companies over the period since 2016 that failed to register for VAT. Since they were forcibly registered, these companies have now reported NOK4.1bn in VAT, the tax agency said, noting they were predominantly engaged in the provision of services, including the provision of streaming, gaming, dating, and adult content.

Penalties were assessed as a result of 124 of the 150 audits.

Foreign online companies are required to register for VAT when their total turnover from supplies to Norway exceed NOK50,000 during a 12-month period.