Norway VAT fiscal representation

Norway has issued a consultation paper on 22 April 2016 on dropping the requirement for a non-resident businesses from other European Economic Area countries having to appoint of VAT fiscal representative.

The consultation follows a reasoned opinion from the EEA Surveillance Authority in 2012 that the requirement was in breach of the EEA pact. It also pointed out that Norway has signed mutual assistance agreements on VAT recovery with most EEA countries and therefore should not require the appointment of a fiscal rep since it increases costs for the free movement of goods.

Under the current Norwegian VAT code, the authorities require a tax agent with joint liability to be appointed by EEA businesses providing taxable supplies in Norway.