Proposed changes to fiscal representation in Norway

31 May 2016

A consultation paper has been issued in Norway relating to the removal of the requirement for non-resident businesses in other European Economic Area (EEA) countries to appoint a VAT fiscal representative located in the country.

This consultation paper has been put forward based on an opinion by the EEA Surveillance Authority who suggested that having to appoint a representative is in breach of the EEA pact. This pact provides for the free movement of persons, goods, services and capital within the 28 European Union member states, Iceland, Liechtenstein and Norway.

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