Non-Norwegian resident companies providing taxable supplies in Norway may no longer be required to appoint a fiscal representative. This relaxation of the rules is expected to pass into legislation for January 2018.
As part of its membership of the European Economic Area, Norway has been forced to drop the requirement for a fiscal representative where the company’s country has a tax collection co-operation agreement. This includes 15 EU member states.
However, foreign companies will still need Norwegian qualified accountants to maintain VAT books and submit returns to the tax authorities.
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