Do you live in Norway and intend to work as a self-employed person in another Nordic country?
This applies to you who live in Norway and intend to work as a self-employed person in another Nordic country. The information only applies to your income as a self-employed person.
Taxation in Norway
Pursuant to Norwegian tax rules, income from work that a self-employed person carries out in another Nordic country is liable to tax in Norway in the same way as if the work had been carried out in Norway.
If the business income is also taxed in the other Nordic country, you can claim a deduction from Norwegian tax (credit) for the tax paid abroad. The deduction cannot exceed an amount proportionate to the Norwegian tax on the income earned abroad.
Tax liability in the country in which you are engaged in business activities
You must pay tax on the business income in the other Nordic country if you have a "permanent establishment" there. Only the part of the income that stems from the permanent establishment is taxable in the other Nordic country.
A definition of permanent establishment is available under General information/ Permanent establishment.
If you are a doctor, auditor, engineer or consultant (so-called free professions), you may also be liable to tax in the country in which you perform work, when you have stayed there for more than 183 days during a 12-month period. This applies even if you do not have a permanent establishment.
You are then also obliged to submit a tax return in the state in which the work is carried out.
For further information about taxation etc. in the other country, click the country in question at the bottom of the page.
There are special rules about where you are to be insured. For more information you should contact NAV in Norway (nav.no) or the social security authority in the country where you work.
Value added tax
Value added tax is normally paid in the country in which the goods are sold or services performed. Goods sold and services performed in Norway are liable to tax in Norway.
As goods and services are normally liable to tax in the country in which they are sold, you should always contact the local tax authorities to clarify whether he/she is liable to pay VAT.