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Branch in Norway? Amendments to the VAT Act

The Norwegian Government proposes amendments in the fiscal representative scheme of registration in the Norwegian VAT Register.

1) The current scheme
Under the current VAT legislation a foreign company that makes VAT taxable supplies in Norway through a branch that does not have a place of business in Norway, is obliged to register in the Norwegian VAT register through a fiscal representative.

2) Proposal for amendments
The Government proposes to abolish the mandatory requirement to register through a fiscal representative for foreign companies established in an EEA State on the condition that there is an agreement in place between the EEA State and Norway regarding mutual administrative assistance in the exchange of information and the recovery of VAT (per April 2016: Belgium, Czech Republic, Denmark, Finland, France, Iceland, Italy, Malta, Netherlands, Poland, Portugal, Slovenia, Spain, Sweden and UK.  These branches may now choose to be directly registered in the VAT register as an alternative to the fiscal representative scheme.

We expect that the amendments will enter into force during 2016.

Please contact us if you have any questions.

To read the newsletter in pdf, please click here.