Norway dating services latina brides dating services

02-Feb-2018 03:12

Consequently, such services will also be exempt from the VAT liability of foreign companies supplying services (e.g., online poker and casino games supplied via the internet).As a general rule, the Norwegian tax administration generally has a five-year limitations period in which to make a VAT assessment.Reports indicate that VAT audits under the VOES scheme have resulted in additional revenue totaling nearly NOK 500 million.Notably, the tax administration has already announced there were at least 20 new audits initiated in 2017.It may be that many foreign companies providing e-services to consumers in Norway are unaware of the requirement that they must be registered under the VOES scheme.The tax administration can be expected to focus its audit resources on non-registered companies.

Because the original due date for payment of VAT is always based on the original payment date, a company could be subject to interest at a rate ranging between 6% and 13% over the period(s) or year(s) at issue.

282/2011 of 15 March 2011)—and these can serve as guidelines when establishing the VAT liability.

VAT liability under the VOES scheme generally takes into consideration exemptions from VAT under the Norwegian VAT law.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms.

KPMG International provides no audit or other client services.

Because the original due date for payment of VAT is always based on the original payment date, a company could be subject to interest at a rate ranging between 6% and 13% over the period(s) or year(s) at issue.

282/2011 of 15 March 2011)—and these can serve as guidelines when establishing the VAT liability.

VAT liability under the VOES scheme generally takes into consideration exemptions from VAT under the Norwegian VAT law.

KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms.

KPMG International provides no audit or other client services.

The definition of “electronic services” under the Norwegian VAT law covers a variety of services supplied to Norwegian consumers.