Utdatert: Diverse artikler

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9 Foreign non-established businesses

A foreign non-established business with taxable sales in Norway (for which the reversed charge mechanism does not apply – see sub-section 4.5.2) must register for VAT through a representative. By registering in this way, the foreign person has the same rights and obligations as for normal registration in the VAT register.

The only requirement the representative must satisfy is that he or his business is resident in Norway. There is no further requirement that he must be a qualified auditor or accountant etc.

The foreign taxable person and his representative are both responsible for the calculation and payment of VAT.

The sales documents (invoices) for goods and services supplied by the foreign person in Norway shall be submitted via the representative. The representative shall enter his own name and address on the sales document, the foreign person’s organisation number followed by the letters MVA, and the amount of VAT (output tax) for the payment.

The representative will not normally be responsible for the VAT on supplies that were undertaken before his relationship as a representative became established through the registration of the foreign company. Nor will the representative normally be held responsible for VAT entered in sales documents (invoices) that are not submitted via him in the prescribed manner. It is a precondition that the representative has acted in good faith in the event that the regulations are not adhered to.

It is not necessary for the payment from a Norwegian customer to be made through the foreign person’s representative in Norway. Payment may be made directly to the foreign business.

The foreign taxable person shall keep accounts for his business activities in Norway. The representative shall also keep complete VAT accounts for the foreign person’s supply in Norway (both purchase and sales), and is obliged to keep these accounts, sales documents, vouchers etc. in Norway for at least ten years after the end of the accounting year in question. The VAT accounts shall be organised in such a way that the tax authorities can check at any time that VAT have been correctly calculated.





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