The objective of the proposals is to modernize and simplify the legislation. In addition, the EFTA Surveillance Authority (ESA) concluded in reasoned opinion of 19. September 2013 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 now assessing the VAT representative scheme as a whole. This work will take some time, but is given priority.
The time limit for responding to the proposals is 22. April 2013.