VAT compliance and reporting

Foreign entities involved in VAT liable trade or business concerning supply of services or goods to companies or consumers in Norway are required to register in the VAT register. The obligation also include keeping and storage of accounts in Norway, as well as submission of VAT returns to the Norwegian Tax administration. Foreign business entities engaged in such activity in Norway having no permanent establishment here, may register for VAT through a Norwegian VAT representative.

From 1 April 2017, it became voluntary for foreign business entities from some specific countries to have a local VAT representative in Norway. Some foreign entities can now apply for a direct registration for VAT. However, it is still possible to register through a VAT representative. Norway abolished the requirement to have a local VAT representative for Norwegian registered foreign enterprises (NUF) domiciled in an EEA country having an agreement with Norway for the collection of VAT. This applies to suppliers domiciled in Belgium, Denmark, Finland, France, Iceland, Italy, Malta, The Netherlands, Poland, Portugal, Slovenia, Spain, UK, Sweden, Germany, Czech Republic, Bulgaria, Estonia, the Faroes, Greenland, Greece, Croatia, Cyprus, Latvia, Lithuania, Rumania, Slovakia and Hungary. For foreign businesses resident in other countries, the requirement for a local VAT representative still applies.

We can provide this assistance and have extensive and long experience acting as VAT representative for foreign business entities. Being the company's VAT representative we also assist with registration in the various business and VAT registers, handling invoices to Norwegian customers, ensure that VAT is being properly processed and reported as well as being the Norwegian address and the communication link with Norwegian authorities.

If foreign business entities have incurred costs in Norway or if Norwegian companies incur costs abroad, we can assist with filing application for VAT refund.

We can help you with VAT compliance and reporting

How can we help?

VAT representation

  • VAT accounting and VAT reporting
  • Registration of VAT representative with the Brønnøysund Register Centre (Central Coordinating Register of Legal Entities)
  • Registration in the VAT Register
  • Guidance on the appropriate treatment of VAT
  • Storage of accounts documentation

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VAT refund

  • Preparation of applications for VAT refund in Norway
  • Preparation of applications for VAT refund in other countries (EU countries and some others)
  • Assistance and advice regarding the possibility of VAT refund 

 

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Branch accounts and other reporting

  • Assistance for foreign business entities selling electronic services to Norwegian customer (VOES)
  • Branch accounting
  • Representation and accounting related to air passenger tax.

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Contact us

Trond Ingebrigtsen

Trond Ingebrigtsen

Advocate | Partner, PwC Norway

Tel: +47 952 60 810

Arvid Lie

Arvid Lie

CEO | Certified public accountant | Senior Manager, PwC Norway

Tel: +47 994 99 913

Anneli Gjertsen

Anneli Gjertsen

Paralegal | Senior Manager, PwC Norway

Tel: +47 952 60 659