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Norway to loosen VAT representation requirements


Norway to loosen VAT representation requirements

Foreign companies may faces less onerous requirements for VAT registering as non-residents traders in Norway.

Following a ruling made by EFTA (European Free Trade Association) in 2012, Norway changed the fiscal representation rules to drop the tax agent requirement for countries with which Norway had signed up for Mutual Assistance Directive. This allows national tax authorities to assist each other in recovering unpaid tax. This includes most of the EU.

The Ministry of Finance is publically consulting of easing the obligation to appoint a local tax agent / fiscal representative by foreign entities. The new consultation extends this to any country that has a tax information exchange policy.

Norwegian VAT is currently 25%; the EU average VAT rate is just below 22%.


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.