Public consultation - VAT-representatives

The Ministry of Finance proposes to alter the legislation concerning VAT representatives. The objective of the proposals is to modernize and simplify the legislation.

Companies established outside Norway, but selling goods and services in Norway must be registered in the Norwegian VAT register by a representative. The Ministry of Finance proposes to change the legislation concerning such representatives.

The Ministry proposes that the representatives shall not longer be responsible for the payment of VAT. The proposal applies 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 proposes to abolish the requirement to send invoices through the representative. The proposal necessitates amendments in the regulation concerning VAT and the regulation concerning bookkeeping.

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 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 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.