VAT Registration in Norway
Foreign companies having VAT-liable turnover in Norway, must register in the Norwegian VAT register when turnover exceeds NOK 50 000. It is not permitted to charge VAT to clients, or claim VAT refunds, until the company is VAT-registered.
Companies without permanent establishment in Norway, must enlist the services of a VAT representative. The VAT representative must be a Norwegian authorised accountant.
VAT Representation in Norway
We specialise in assisting foreign companies in Norway. As an authorised accounting firm, we can undertake the formal role of vat representative for clients without a permanent establishment in Norway. We provide advice as well as ensuring your VAT compliance.
As a VAT-registered entity without a PE, you must keep VAT accounts and file statutory declarations. We can help you with cost-effective compliance!
Contract and employee reporting (RF1199)
Companies without permanent establishment in Norway, must report all work, contracts and employees to the authorities on a form called RF-1199. Correct reporting is essential to avoid incorrect income taxation for your workers, and we have made an online version of the form here.
We can assist with your compliance and reduce your risk of unnecessary taxation.
VAT Refund in Norway
Not all companies can or should register in the VAT register. It may still be possible to reclaim Norwegian VAT under certain circumstances and for certain goods and services.
We can provide an initial assessment and we offer a “no cure – no pay” solution. Contact us for more information!
Typical time frame for vat representation:
|1. Sign a contract with a Norwegian client or start business or sales in Norway|
|2. Appoint a VAT Representative and sign an engagement letter||1 day|
|3. Register entity||1 – 2 weeks|
|4. Issue invoices and register for VAT after turnover exceeds NOK 50000||1 – 2 weeks|
|5. File bi-monthly vat return and pay vat to the authorities||10th every second month (some are allowed to file annually)|
Ardur is part of ECOVIS International, a world-wide network of professionals within the areas of accounting, tax, legal and audit.