OBS_VALUE: <ul><li><a href=https://lovdata.no/dokument/NL/lov/2009-06-19-58 target=_blank>Value added tax law(Lov om merverdiavgift, LOV-2009-06-19-58, last changed by LOV-2018-06-22-67, § 2-1 (6) and §14-4)</a></li><li><a href=https://www.skatteetaten.no/globalassets/bedrift-og-organisasjon/voec/guidelines---sell-charge-and-ship-goods-to-norway.pdf target=_blank>Guidelines - VAT on E-commerce(Guidelines - VAT on E-commerce, 1.04.2020, 4.1 and 10.1)</a></li></ul>