Norway — Digital services VAT amendments

Under VAT amendments adopted by the Storting in December 2025 (Prop. 1 LS (2025-2026), the 2026 National Budget tax bill), from 1 July 2026 remotely deliverable services acquired by an establishment of a multi-location entity (MLE) located outside Norway are subject to Norwegian VAT by reverse charge to the extent the service is used by the entity's activity in Norway, where the service would not be exempt if supplied in Norway; a relief applies where the same service is effectively taxed abroad without right to deduction or refund.