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Internal Market: Norwegian rules on VAT representatives in breach of the EEA Agreement



Norway is in breach of the EEA Agreement by requiring foreign businesses to be registered for VAT purposes, if they are engaged in business activities in Norway. This is the conlusion of a reasoned opinion delivered by the EFTA Surveillance Authority today.

The Norwegian rules on VAT representatives require foreign established companies to appoint a tax representative in Norway that is jointly liable for the calculation and payment of the VAT. Such rules
are likely to increase the costs for those tax payers and make market access in Norway more difficult. The rules can, therefore, restrict the free movement of goods and services.

Norway has a legitimate interest in ensuring efficient fiscal supervision and preventing tax evasion. However, given the fact that Norway has concluded agreements with several EEA States providing for mutual assistance in the exchange of information and recovery of VAT, the requirement of a tax representative in Norway goes beyond what is necessary to reach the objective pursued.

A reasoned opinion is the second stage of the infringement procedure. The Authority can bring the matter before the EFTA Court if the State fails to comply with the reasoned opinion within two months.


For further information, please contact:

Mr. Trygve Mellvang-Berg
Press & Information Officer
tel. (+32)(0)2 286 18 66
mob. (+32)(0)492 900 187






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