To be registered in the VAT Register, the business has to fill in the form Coordinated Register Notification. The form may be filled in electronically on Altinn.no.
If the business does not have access to Altinn.no, it may instead send the form by mail to the Central Coordinating Register for Legal Entities.
If the business already has registered in the Register for Legal Entities and all necessary information has been given in this registration, only part two of the Coordinated Register Notification needs to be submitted. Written notification about the business must be sent the Central Coordinating Register for Legal Entities or the tax office in the region in which the foreign business, or its representative, has its place of business/place of residence.
Obligations and rights as a result of registration in the VAT Register
A foreign business that has a place of business or place of residence in Norway is obliged to keep accounts of its business activity in accordance with Norwegian accounting legislation. See, among other things, the Bookkeeping Act of 19 November 2004 no. 73 and the Value Added Tax Act, and their pertaining regulations.
Registered foreign businesses must calculate and pay VAT (output VAT) on sales in Norway of goods and services that are liable to VAT. The foreign business will, at the same time, be entitled to deduct VAT incurred on the purchase of goods and services for use in the business activity that is liable to VAT in Norway (input VAT), cf. the Value Added Tax Act section 8-1. The deduction right also includes VAT calculated by the customs service in connection with the importation of goods to Norway.
A foreign business is obliged to submit trading statements within the stipulated deadlines and to pay outstanding VAT on the due date, see the Value Added Tax Act chapter 15.
Registration through a representative
Foreign businesses that establish business activity in Norway without having a place of business or place of residence in Norway shall be registered through a representative, see the Value Added Tax Act section 2-1 (6) and section 11-1 (3).
When registered through a representative, the foreign national has the same rights and obligations as follow from normal registration in the VAT Register. The representative must have a place of residence or a place of business in Norway. Both the foreign business and the representative must sign the “Coordinated Registration Notification” part 2.
Foreign businesses must keep accounts of their business activity in Norway. The representative must also keep complete VAT accounts of the foreign business’ turnover in Norway, both purchases and sales.
Sales documents for the foreign business’ turnover in Norway shall be sent through the representative. The representative must add his/her own name and address to the sales document and the business’ organisation number followed by the letters MVA and specify the VAT (output VAT) on the transaction. At least three copies of the sales document must be produced, one of which shall be retained by the representative.
Both the foreign business and its representative are responsible for VAT being calculated and paid.