VAT is payable to the Norwegian tax authorities by these entities when supplying goods or services within the Norwegian VAT area to other businesses or to end customers. The reverse charge mechanism also applies to entities companies and public bodies that are not registered for VAT. In other words, the liability to report local VAT is in that case being shifted from the supplier to the taxable customer. Like many companies with a growing international presence, Zoom Video Communications, Inc. Zoom is routinely evaluating its indirect tax collection and remittance obligations. The application of these taxes to businesses with online activities is a complex and evolving area. Zoom continues to review such developments, as well as the nature and extent of its activities in different jurisdictions, and based on such regular review will from time to time start charging indirect taxes where applicable. Video conferencing services and telecommunication as electronic communication services supplied by Zoom fall within the rules concerning Electronically Supplied Services ESS in Norway. Sales to businesses and public enterprises B2B of ESS shall be dealt with pursuant to the normal reverse charge rules if provided by a non-resident overseas entity. This being the case, VAT on ESS shall be self-accounted by the Norwegian business entity or public enterprise acting as the recipient, irrespective of being or not registered for Norwegian VAT purposes.
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The products we develop are used in smart homes, security systems and the industry. We help you all the way from concept development to industrial mass production. We also produce high quality test fixtures that give you full control over quality when producing your radio-based products. Since the day Mikrodust started we have developed battery operated low-power wireless sensors and related production test systems.
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