The EU Commission recommends negotiations of an agreement between Norway and the EU to hinder VAT fraud

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The Commission adopted 26 April 2022 a recommendation to the Council to re-open negotiations of the agreement between Norway and the EU concerning administrative cooperation in the field of VAT. The purpose of the agreement is to combat international VAT fraud.

6 February 2018, Norway signed an agreement with the EU concerning administrative cooperation to combat VAT fraud. The agreement entered into force 1 September 2018. The agreement ensures effective sharing of information, administrative cooperation and assistance in recovery of VAT claims. Furthermore, Norway can participate in the Eurofisc-network.

The experience from the use of the agreement, is that it is a useful tool for the tax authorities in Norway and in the EU Member States, for instance to early identify new risks and to cooperate in the handling of cross-border VAT fraud.

After the signing of the agreement, the EU has further developed its cooperation. This results in some practical challenges in the cooperation between Norwegian tax authorities and the tax authorities in the EU Member States. These will be resolved by updating the agreement.

On this background, Norway has asked the EU to re-open the negotiations concerning the agreement. The negotiation will commence after the Council has processed the adoption from the Commission.

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