31 August 2016
The Norwegian tax authorities have recently stated that they plan to introduce a standard audit file for the exchange of VAT data between themselves and large corporations registered in the country. This file is likely to be introduced from 1 January 2017 and it is hoped that it will help to make the exchange of data during tax audits more efficient and accurate.
These files are already being used for the exchange of data in several EU countries including Poland and France.
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