Norway

Norway is not an EU member state and does not apply EU DAC7 directly. However, Norway has announced its intention to introduce digital platform reporting rules aligned with the OECD Model Rules for Digital Platforms (MRDP). These rules are expected to closely mirror the EU DAC7 framework in terms of scope, data collection, and information exchange. Until the MRDP-based regime is fully implemented, platform operators in Norway remain subject to existing Norwegian tax and VAT obligations. These include VAT registration and reporting, income reporting obligations for certain platform-facilitated activities, and cooperation requirements with the Norwegian Tax Administration (Skatteetaten). The Norwegian approach is expected to align with OECD standards rather than replicate EU DAC7 verbatim, with adaptations to local tax law and administrative systems.

Who must register and report in Norway?

Norway is preparing to introduce MRDP-style reporting obligations for digital platform operators. Once in force, platform operators facilitating relevant activities involving Norwegian sellers or Norwegian-situated property are expected to fall within scope. Until MRDP reporting becomes mandatory, platform operators may still have obligations to:

• register for Norwegian VAT, including VOEC or standard VAT registration
• report taxable supplies facilitated through the platform
• ensure income transparency for sellers under Norwegian tax law

The competent authority is the Norwegian Tax Administration (Skatteetaten). Foreign platform operators can be in scope, particularly where they facilitate transactions connected to Norway or have Norwegian VAT obligations.

We can register you. All required tax IDs and accounts - handled end to end. Get me registered

Excluded platform operators for Norway

As Norway has not yet fully implemented DAC7 or MRDP reporting, DAC7-style exclusions do not currently apply. Under existing Norwegian VAT and tax rules, exclusions are activity-based rather than platform-based. For example:

• platforms facilitating VAT-exempt supplies may have limited VAT obligations
• platforms acting purely as payment processors may fall outside certain reporting requirements

Exclusions are assessed under Norwegian VAT law and general tax principles, not under DAC7 seller-category logic.

DAC7 registration of platform operators in Norway

There is currently no standalone DAC7 registration process in Norway. MRDP-aligned registration requirements are expected to be introduced together with the reporting framework, based on official OECD guidance and domestic legislation. In the meantime, platform operators may be required to register for:

• Norwegian VAT (standard VAT registration or VOEC)
• other tax registrations depending on business presence and activities

The Norwegian Tax Administration has indicated alignment with OECD MRDP timelines, but final implementation dates are subject to legislative approval.

Types of activities that must be reported in Norway

Activity type	Activity type MRDP / DAC7 reporting status	What still matters locally
Rental of immovable property	No MRDP filing (until implementation)	VAT registration and reporting may apply
Personal services	No MRDP filing (until implementation)	Income tax transparency and VAT rules
Sale of goods	No MRDP filing (until implementation)	VAT on domestic and cross-border sales
Rental of means of transport	No MRDP filing (until implementation)	VAT treatment depends on use and location

Even in the absence of MRDP reporting, these activities remain relevant for Norwegian VAT and income tax compliance.

Excluded sellers in Norway

Norway does not currently apply DAC7-style seller classifications or exclusions. Instead, seller obligations and exclusions are determined under Norwegian VAT law and income tax rules. For example:

• sellers below VAT registration thresholds may not need to charge VAT
• certain supplies may be VAT-exempt
• private individuals may have different reporting obligations than businesses

These rules apply independently of any future MRDP framework.

Deadlines for reporting in Norway

There are currently no DAC7 or MRDP-specific reporting deadlines in Norway. Applicable timelines instead include:

• VAT return filing periods (monthly, bi-monthly, or annually)
• VAT registration deadlines upon exceeding thresholds
• income reporting obligations under Norwegian tax law

These obligations are separate from CRS or AEOI frameworks, which apply to financial institutions rather than digital platforms.

Also need DAC7 reporting? We map your data and submit on schedule. See DAC7 reporting

List of partner jurisdictions

Norway participates in international tax information exchange frameworks, including CRS and AEOI. While Norway does not yet exchange platform data under DAC7, it has confirmed alignment with the OECD MRDP framework. Once implemented, Norway is expected to exchange reportable platform data with other participating MRDP jurisdictions. Any timelines or partner lists will be confirmed through official guidance from the Norwegian authorities following legislative adoption.