Norway | Agreement on VAT cooperation to be finalised and signed

Further to our earlier story and in line with what the EU commission announced in its VAT action plan on 7th April 2016, (to combat fraud on taxation, especially in the e-commerce sector and have better cooperation with Non-EU countries) a new proposal between the European Union and the Kingdom of Norway was published on 26th October 2017.

The Agreement covers administrative cooperation in the field of VAT between the tax administrations of the EU Member States and Norway. It will facilitate cooperation between Tax Authorities which will be legally allowed to share data and instruments to combat fraud and assist on recovery cases.

One of the measures is the right for foreign tax authorities to be present in administrative offices and participate in administrative enquiries in the requested state. The uniformization of the instruments and forms will also help reducing the administrative burden while facilitating the recovery assistance.   Access to databases through the VIES system has been however excluded from the shared instruments. Lastly, the agreement specifies that the scope of this Agreement will be limited to VAT claims and to administrative penalties, fines, fees and surcharges, interest and costs relating to such claims.

It is expected that the agreement will be signed and ratified in the coming months.