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VAT representatives - legislative amendments from 1. July 2013

1th of July 2013 amendments are made in the legislation concerning VAT representatives. Firstly, representatives are no longer responsible for the payment of VAT. Secondly, the requirement to send invoices through the representative is abolished.


Companies established outside Norway, but selling goods and services in Norway, must be registered in the Norwegian VAT register by a representative. In March 2013 Ministry of Finance sent on public consultation proposals to change the legislation concerning such representatives.

In the public consultation the Ministry proposed that the representatives shall not longer be responsible for the payment of VAT. The proposal applied only to companies established in countries which Norway has concluded agreements concerning exchange of information and mutual assistance in the collection of VAT. The proposal necessitates amendments in the VAT act.

Furthermore, the Ministry proposed to abolish the requirement to send invoices through the representative. The proposal necessitates amendments in the regulation concerning VAT and the regulation concerning bookkeeping.

These proposals are now adopted and come into force 1th of July 2013.

The objective of measures is to modernize and simplify the legislation. In addition, the EFTA Surveillance Authority (ESA) concluded in reasoned opinion of 19. September 2012 that Norway has failed to fulfill its obligation arising from article 11 and 36 of the Agreement on the European Economic Area (EEA) if there exists an international instrument between Norway and the relevant EEA states providing for mutual administrative assistance in the exchange of information and the recovery of VAT.

The Ministry is assessing the VAT representative scheme as a whole. This work will take some time, but is given priority.


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