Effective from 15 September, 2022, TikTok is responsible for determining, collecting and remitting 25% Value Added Tax ("VAT", known locally as "Merverdiavgift" or "MVA") on the supply of Ad Services to private individuals in Norway.

25% VAT will be added to your purchase of Ad Services if you are not a registered business in Norway or have not provided TikTok with your valid organization number (Organisasjonsnummer). If you are a registered business in Norway, and have had your organization number (Organisasjonsnummer) reviewed and approved by us, then no VAT will be added to your invoice and you shall be solely responsible for bearing, reporting and remitting the applicable VAT on your purchase.

Note: TikTok is not able to advise you on any tax matters. Please contact your tax adviser and/or local tax authority if you have any questions relating to your tax status and your associated tax rights and obligations.