VAT must be paid on purchase of services from abroad If the services are VAT liable in Norway.

Updated 16 April 2020: We receive many questions from both employers and employees about the right to self-report / sick leave and sickness benefits, as well as care leave in case of child illness in connection with absence due to coronavirus.

As a main rule, all businesses operating in Norway must file a corporate tax return by 31 May. Due to the outbreak of the Coronavirus, the deadline is postponed for three months this year,  from 31 May to 31 August.

All companies that have assets or receive income in Norway must submit an annual tax return. This annual tax return must include, an extract of accounts related to the company’s Norwegian turnover/activity.

Updated 3 April 2020: The Norwegian Government has introduced several measures to combat the spread of the Corona virus and to provide economic assistance to the enterprises that are affected.

During spring season there are many public holidays in Norway and many of these fall on days that normally are work days.  Most employees have these days off, if they are not in a scheduled rotation scheme, in a duty scheme, in the restaurant business or similar. However not all employees have a right to salary on these days - if they are not working.

Updated 26.03.2020: Can your company escape liability in the event of late or non-delivery? The outbreak of the corona virus has seriously put the world on hold. This poses major challenges for companies that will deliver goods and services in accordance with what has been agreed.

To be entitled to services from The National Insurance Scheme (NAV) in Norway you must have a compulsory membership, or you must be accepted as a voluntary member upon application. Examples of services provided through The National Insurance Scheme in Norway are treatment by a doctor, psychologist, sick pay, child benefit and pension.

Updated 20.03.2020: Changes to the act which regulates the employer’s mandatory salary during layoff (Lønnspliktloven) as an aid to those companies that are severely affected by corona virus are in effect as of today March 20. The amendment alleviates the employer's wage obligation on layoffs from 15 days to 2 days.

Moving to or from Norway triggers many tax questions. The most common questions are related to Norwegian resident criteria and tax return obligations.