The Norwegian Ministry of Finance has published a consultation paper in conjunction with a proposal to ease the representation rules when VAT registration is required.

As it currently stands, Norway requires non-established taxable persons to register for VAT via a representative.  The only persons currently exempt from this rule are those from countries which have signed a mutual administrative assistance agreement to share information with Norway.  All other persons needing to register must do so using a representative, which greatly adds to the costs of complying with Norwegian VAT.

Under the proposal, the requirement for a representative will be removed for any businesses from a country which has a tax information exchange policy with Norway.   This should incorporate most countries within the EEA.

Any comments on the proposals must be submitted to Norway by 30 September 2015.  If it is successful, then we hope the new rules are implemented soon after this date, allowing many extra businesses to register for VAT directly.

By |July 15th, 2015|