The Norwegian Tax Authorities have released a statement of principle on the VAT treatment of digital works of art according to the fourth paragraph of Section 3-7 of the VAT Act. This statement of principle replaces the one released on 13 December 2022 regarding the same topic.
The Directorate of Taxation concludes that sales of digital works of art are covered by the exception in the Value Added Tax Act § 3-7 fourth paragraph.
The provision’s fourth paragraph states that:
“The author’s sale of his own works of art and copyright to his own literary and artistic works is exempt from the law. The same applies to such turnover through an intermediary in the name of the owner.”
Effective date: 13 February 2023