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Public hearing – Representative scheme of registration in the Norwegian VAT Register

The Ministry of Finance has circulated a public consultation paper with a proposal to modernize the regulatory framework for businesses established abroad with VAT taxable supplies in Norway. The proposal will make it easier for this group to comply with their VAT obligations to a lower cost.

Under the current VAT legislation a non-established taxable person engaged in business activities in Norway shall be registered in the Norwegian Value Added Tax Register through a representative. The main proposal is to abolish the mandatory requirement to register through a representative for businesses established in an EEA State, which Norway has signed an agreement providing for mutual administrative assistance in the exchange of information and the recovery of VAT. Businesses established in these countries may instead choose to be directly registered in the Value Added Tax Register.


As part of the public hearing, it is possible to submit an input (postmottak@fin.dep.no). Please note that such input is public after Norwegian law and will be published together with other inputs.

Deadline for submitting submission is 30.09.2015.

For further information, please refer to the full web-page for this public hearing (in Norwegian). 


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