The Norwegian Tax Appeals Board ruled that data centre services supplied to non‑residents are not fully exported services; the portion involving physical storage, monitoring, power and infrastructure must attract Norwegian VAT. The decision rejects the view that such services are entirely remote and VAT‑exempt, and provides analysis that may interest other jurisdictions.

Norway will introduce mandatory B2B e-invoicing in two phases: issuers must start sending e-invoices from 1 January 2027, and all businesses must receive them by 1 January 2030. The Ministry of Finance also proposes that electronic accounting systems be mandatory from 2030 to support automatic booking. These changes follow a July 2025 consultation and reflect Norway’s push toward digital invoicing.

Norway will require all bookkeeping-obligated businesses to issue structured B2B e-invoices from 1 January 2027, with an exemption for entities with less than NOK 50,000 turnover. Digital bookkeeping will become mandatory from 1 January 2028, obliging firms to use accounting systems capable of electronic invoice processing. The tax authority will report on potential next steps, including B2C e-invoicing and e-receipts, before the end of 2026.

The Norwegian Tax Administration issued Binding Advance Ruling No. 1/2026 on March 11, clarifying VAT invoicing timing rules for construction projects. The ruling addresses whether the contract sum can be invoiced to the developer upon delivery of the building and whether VAT can be deferred until that time. It applies to group companies and their parent and developer entities.

The Norwegian Tax Administration’s Tax Appeals Board issued Decision No. SKNS1-2025-65 on Feb. 5, 2025, ruling that transferring mature energy‑related development projects to separate project companies (SPVs) via asset sales or demergers does not qualify for a VAT exemption because the projects are not standalone, ongoing economic units. The decision confirms the Tax Office’s view and clarifies the VAT treatment for such transfers.