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.