The indirect tax system in Norway is VAT/MVA. VAT is due on any supply of goods or services rendered within the territorial scope of Norway where there is a taxable supply by a taxable person in the course or furtherance of any business carried on by him. This includes electronic services provided to non-business customers. Note that if certain supplies of goods or services are made by a non-established supplier, GST will be remitted by the customer.
VAT is due upon the importation of goods into Norway.
Fiscal representative - Mandatory for non-established businesses (it is likely that EEA established businesses will not require FR from 2018).