After checking with a UK based software reseller, they confirmed that they can sell licenses to Norway. Since Norway is not a member of EU, they will not charge the EU VAT rate.
After checking with the Customs Authorities in Norway, they confirmed that there is no Norwegian import tax on software.
If the software delivered on physical media,you have to pay 25% VAT to the Customs Authorities with the import declaration.
If the software is digitally delivered, the Customs Authorities don’t require you to pay them the 25% VAT, although if you are required to register the cost in your balance sheets, you will need to clarify with your accountant/auditor and/or the regional tax office on how it should be registered.
For a hobbyist, that means you effectively get the software at net cost from the reseller and at the same rate as the rest of the world.
Although this solves the problem with the inflated price of Delphi on the Nordic CodeGear web shop for the consumer – I can’t help but to ponder what kind of problem this pose for the local resellers. They would have to be able to offer some seriously good support to compensate for the inflated price they are required to charge.