No, if you are a TONO member who has a VAT-required business, for example in an AS, you do not need to pay VAT on your TONO payments.
This has three reasons:
1. Assurance from the Tax Administration that they will not conduct inspections while they are preparing new VAT regulations
The Norwegian Tax Administration announced on December 23, 2021 that they were in the process of studying new regulations for VAT on collectively collected rights fees from TONO, Gramo, Norwaco and others. We have received verbal assurances from the Norwegian Tax Administration that they will not initiate inspections of VAT-liable TONO members who do not calculate and pay VAT on their TONO income as long as they are working on developing the new regulations. In other words, this is a time-limited insurance in the period until new regulations are in place. TONO has no knowledge of what the final VAT rules for payment of fees to VAT-liable members will look like.
2. TONO obligation if, contrary to expectations, an inspection will be carried out
If members of TONO, despite the assurance from the Tax Administration mentioned under point 1 above, were to be subject to an inspection, TONO has given the members an obligation that TONO will pay the claim.
The obligation includes TONO revenues generated in Norway, i.e. remuneration for the use of the music by Norwegian businesses. The guarantee applies until the Tax Administration's promised new rules are in place.
The payment obligation requires that the TONO member notifies TONO of any inspection by the Norwegian Tax Administration as soon as it is initiated. TONO will also have the opportunity to contest any claims from the agency on behalf of the licensee, and the payment obligation does not cover subsequent calculations that may be due to other errors in VAT processing attributable to the TONO member.
3. Remuneration income from abroad is VAT-free
TONO can also reassure members with VAT-liable businesses that they do not need to pay VAT on TONO revenues generated abroad. The Norwegian Tax Administration has clarified to TONO that TONO is understood as an "intermediary" between the licensee and the customer under current VAT regulations.
The TONO member's customer relationship is thus considered to be direct with a customer abroad. This means that TONO members liable for VAT are on an equal footing with other Norwegian VAT-liable businesses when it comes to export revenues.
The text was updated on February 26, 2025 when the text under point 2 “…and applies to remuneration paid by TONO in the period from December 1, 2022 to the end of 2023, or sooner if the new VAT regulations come earlier” was changed to “The guarantee applies until the new rules promised by the Norwegian Tax Administration are introduced. Read also: https://www.tono.no/tono-videreforer-momsgaranti/
All people who create intellectual property in the form of music or lyrics to music can become a member of TONO and register their songs/musical works with us. As an author, you are free to...
Read the answer in a new tabISRC is the recording's identification number and stands for International Standard Recording Code. Each individual recording of a musical work must be assigned a unique ISRC, and the code is used to identify the master rights on...
Read the answer in a new tabNo, if you are a TONO member who has a VAT-compliant business, for example in an AS, then you do not need to pay VAT on your TONO payments. This is for three reasons: 1....
Read the answer in a new tabIt is possible to apply to transfer your membership to one of our sister societies abroad. Applications must be sent in writing to medlem@tono.no with information about which company you wish to...
Read the answer in a new tabIt is possible to enter into a split membership where you are a member of two performance societies at the same time, but for different territories. For example: ASCAP for the USA and TONO for the rest of the world....
Read the answer in a new tabIf you wish to terminate your membership in TONO, you must send a written notice of termination to medlem@tono.no. Membership will terminate six months after you have sent the notice of termination, but not before the end of...
Read the answer in a new tabYes, TONO has special rules for copyright to personal yoik in TONO's administration. Copyright protects everyone who creates musical works and other intellectual property, and is the basis for TONO's activities. The right is enshrined in law...
Read the answer in a new tabNo. TONO has agreements with both Facebook and YouTube that cover this use. It is important to note that this applies to individuals and not organizations, companies, choirs, bands, etc.
Read the answer in a new tabWith geo-blocking, you can restrict a video production for viewing in certain territories, such as the Nordic region. By restricting a production for viewing to only the Nordic territory,...
Read the answer in a new tabPrivate groups on Facebook, even if they are closed, are by definition online use. That is, just like any other type of use on the Internet. In this type of production, you have to...
Read the answer in a new tabThis is most likely due to Facebook / YouTube finding an unlicensed production, meaning that the recording has not been cleared with the owner of the recording used (record label/artist) or TONO. It is...
Read the answer in a new tabWhen streaming a concert live, a synchronization license from TONO is not required. When streaming a concert simultaneously and unchanged (with no subsequent availability)...
Read the answer in a new tabA corporate presentation for external display is by definition advertising. You as the author, or your music publisher, must negotiate a synchronization license with the company yourself. TONO issues a license for the performance rights. We would like to draw your attention to...
Read the answer in a new tabNCB licenses TV productions, TV dramas (broadcast in the Nordic countries), documentaries without theatrical distribution and short films without theatrical distribution made by professional audiovisual producers. NCB also licenses DVDs, CDs, LPs and other productions that are released...
Read the answer in a new tabFor such productions, TONO licenses both synchronization and performance. We would like to point out that if recorded music is used in such productions, the recording rights must be cleared by the owners...
Read the answer in a new tabFor productions with internal viewing, TONO licenses both synchronization and performance. Please note that if recorded music is used in such productions, the recording rights must be cleared by the...
Read the answer in a new tabFor video productions that present the work of their non-profit organization, the creator must provide consent. Recording rights are cleared with the record label, synchronization rights with the creator or music publisher, and performance rights with...
Read the answer in a new tabFor video productions that present your company, the copyright holder must give their consent. Recording rights are cleared with the record label, synchronization rights with the copyright holder or music publisher, and performance rights with TONO's Online Media department.
Read the answer in a new tabFor video productions with musical works that promote a product or service (whether commercial or non-commercial) for promotional purposes, the author must give their consent. Recording rights are cleared with record labels, synchronization rights...
Read the answer in a new tabMusic used in a video production can be credited in the credits. It must then contain the following information: Title of musical work Names of songwriters Record company Music publisher
Read the answer in a new tabTONO does not manage recording rights, and therefore has no accurate information regarding this. However, this information should be available in streaming services such as Spotify and iTunes: Right-click on the song that...
Read the answer in a new tabRecording rights refer to ownership of a specific recording of a work. The terms master rights and master owner are also sometimes used. The recording is often owned by those who financed it. It is...
Read the answer in a new tabAdding music to a moving image or still image requires a separate license. Such a combination of sound and image is called a sync. Examples of this could be a vlog...
Read the answer in a new tabCopyright protects everyone who creates musical works and other intellectual property, and is the basis for TONO's activities. The right is enshrined in Norwegian law through the Copyright Act, but is also protected through a number of international agreements,...
Read the answer in a new tabTONO has a general agreement with the Norwegian Theatre and Orchestra Association (NTO), which covers performances of newly written and existing music for theatre productions directed by NTO members. The agreement between NTO and...
Read the answer in a new tabHERE you can download the form for applying for a management contract with TONO for music publishers.
Read the answer in a new tabAs a TONO member, you entrust TONO with licensing all public performance, transmission and sound recording of your music. You still have the opportunity to manage your music yourself in a variety of ways...
Read the answer in a new tabAre you wondering how the fee is calculated for the various transmission areas? Here you can read about TONO's settlement rules 2025.
Read the answer in a new tabIf you are unable to submit your application ELECTRONICALLY, you can download the application in .pdf format HERE. The form must be completed, signed and submitted either by post...
Read the answer in a new tabNo, in principle you do not need to submit documentation for the works being reviewed. TONO has a random sampling scheme where a selection of works is routinely selected, and where it is...
Read the answer in a new tabHere you will find the REVIEW FORM FOR ORIGINAL PUBLISHERS for download in .pdf format. If the review concerns a sub-publisher, you must use THIS FORM. You can either scan it and send it to us at...
Read the answer in a new tabYou can find information on how to get a TONO license and report here: Concert and event
Read the answer in a new tabHere you can download the AUTHOR'S REVIEW FORM in .pdf format. You can either send this to us by post or scan it and send it by email to VERK@TONO.NO. Remember to sign...
Read the answer in a new tabIf you wish to remove rights holders from works that are already registered in TONO, written consent is required. It is important to distinguish between performers and authors, and remember that you...
Read the answer in a new tabNo. TONO is not a legal entity and does not have the authority to decide disputes between two parties in matters such as plagiarism and similar copyright disputes. We must be neutral...
Read the answer in a new tabYouTube uses systems that automatically recognize most released music along with the metadata recorded with unreleased music uploads to identify rights holders. Loading...
Read the answer in a new tabTONO settles royalties for public performances and releases to composers, lyricists and music publishers. GRAMO does the same for recorded music, but to performers and record labels. These are basically different...
Read the answer in a new tabAccording to Norwegian copyright law, the term of protection for intellectual property is 70 years after the author's death. After this, the work falls into the public domain, which means that you are free to use the work without...
Read the answer in a new tabIt costs nothing to join TONO, nor to be a member of TONO. We collect and pay out non-profit fees, but deduct an administration fee per year before...
Read the answer in a new tabWhen you enter into a management agreement with TONO, TONO/NCB will manage your economic rights in connection with public performances and sound recordings of your musical works instead of you doing so...
Read the answer in a new tabTONO manages your economic rights in connection with public performances of your musical works. This means that TONO ensures that you get paid when your works are...
Read the answer in a new tabThe publisher must submit a so-called transport declaration, or financial authorization, to TONO. This must state whether the advance applies to income from, for example, record sales, or whether it also applies to performance fees...
Read the answer in a new tabThe publisher's percentage is a maximum of 33,33% of the performance and a maximum of 50% of the sound recording. However, the most common is 33,33% of both types of remuneration. This applies in original territories, i.e. in territories...
Read the answer in a new tabA music publisher can help an author market and get their work performed through, for example, promotion and networking – often both in Norway and abroad. Feel free to visit the MUSIKKFORLEGGERNE website...
Read the answer in a new tabNo. Authors and publishers are equal in TONO, and we cannot generally provide any assistance with an agreement between them. However, we can explain what your contract...
Read the answer in a new tabContact MUSIC PUBLISHERS. They can help you with this. You can apply for membership in TONO for your publishing house by filling out a separate APPLICATION FORM. For music publishers, the following conditions apply: The publishing house...
Read the answer in a new tabIf it concerns a protected work, you must obtain permission from the copyright holders of the original work in advance. TONO is happy to help you find out who you need to contact for...
Read the answer in a new tabNo. The Taxation Act states that "fees or other remuneration paid to the author of intellectual property" are subject to reporting, but TONO is not subject to withholding tax. This means that TONO can pay...
Read the answer in a new tabConcerts are billed once a year, in the fall (September/October). This bill includes concerts from the entire calendar year (January 1-December 31) from the previous year. If you played concerts last year, they are billed in...
Read the answer in a new tabIf your music is performed on radio/TV abroad, you do not need to report this to us as this goes through our reciprocity agreement with sister societies around the world. You...
Read the answer in a new tabWhen you enter into a management agreement with TONO, you, as the creator, entrust TONO with managing your performance rights and sound recording rights instead of doing it yourself. You are then...
Read the answer in a new tabThe Copyright Act protects the author's moral and economic rights in their works. If you are afraid that your music will be plagiarized, you should make sure you can document that you...
Read the answer in a new tabNo. You must obtain permission from the original rights holder to create your own version of someone else's work. However, such permission does not automatically mean that you, as the organizer or...
Read the answer in a new tabAuthors are free to agree on a distribution that is notified to TONO. If an agreed distribution is stated in the notification, that distribution will apply regardless of the role of the copyright holder in the work. Note...
Read the answer in a new tabTONO uses your work reviews as the basis for settlement. In order for us to be able to settle and pay remuneration for your music, you must submit work reviews for all your works via...
Read the answer in a new tabA work in the TONO context is a piece of music or a song. If you have participated as a composer, lyricist and/or arranger, you will have rights in the work.
Read the answer in a new tabThe term "major rights" is used in connection with the dramatic performance of a work (e.g. opera, operetta, musical, pantomime, ballet, etc.). Performance of originally written music-dramatic works, or musical works performed on a stage...
Read the answer in a new tabTONO/NCB grants permission for public performance and recording of protected music on behalf of the copyright holder. Please note, however, that the first release is reserved for the copyright holder, unless otherwise agreed. It...
Read the answer in a new tabThese channels are located under British territory, and are therefore billed by our British sister society PRS For Music. Any billing from these channels will be received through the international billing.
Read the answer in a new tabNRK's radio channels are settled based on a distribution percentage (factor), which, among other things, takes into account the different channels' listenership numbers. In addition, the number of minutes of music performed per channel and year will affect the final...
Read the answer in a new tabNo, you as a rights holder do not need to report performances on radio/television to us. TONO receives detailed music reports directly from the radio and television channels, and these reports provide all the necessary information for...
Read the answer in a new tabWhen you use music together with images, a combination of sound and image occurs. This is called synchronization. For example, if you create a video clip with music that you post...
Read the answer in a new tabIf you want to make your music available online via music services that offer streaming or downloading, you can contact an aggregator. The aggregator is a digital distributor that collects...
Read the answer in a new tabIf you are going to release music in physical format (e.g. CD/LP/DVD), you must contact NCB for clearance of the release prior to reprinting. This also applies if the release only contains your own...
Read the answer in a new tabIf you want to record music or create an audiovisual production that contains music, you must first obtain permission from the NCB (Nordic Copyright Bureau). The NCB grants this permission on...
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