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Norway drops some VAT fiscal representation obligations

  • VAT
  • 28 June 2013 | Richard Asquith

Norway drops some VAT fiscal representation obligations

Norway has confirmed that from 1 July 2013, companies from key countries will faced reduced obligations in terms of their VAT fiscal representative.

This includes:

  • Norwegian fiscal representatives are no longer jointly liable for the taxpayer's VAT
  • The taxpayer does not have to submit sales invoices through the representative

The European Union, which Norway often emulates in terms of VAT law, dropped its similar requirement ten years ago, introducing ‘direct registrations’ for foreign companies.

Foreign companies from countries with a Norwegian tax information co-operation agreement will benefit from the change.

The change was announced by the Norwegian Ministry of Finance this month.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.