Practical changes on the Norwegian tax authorities work
The Norwegian tax authorities have taken over a number of tasks from the customs authorities.
In 2016, all issues related to the import and duty deferral payments, deferral payments of duties on vehicles and import duties are now dealt by the Tax authorities instead of the Customs authorities. These changes do not affect the current VAT or Customs rules, but they are important in practice when communicating with the relevant authorities.
It is important to understand the way the tax authorities are organized in each country, particularly for non established and VAT registered businesses. Some jurisdictions have a specific unit for non-established taxable persons, like France or UK. Germany allocates the responsible tax office depending on the country of establishment of the company. Spain would usually allocate the tax office depending on the office where the registration form is submitted. Regarding established companies, in most jurisdictions, the responsible office is the regional tax office of the region where the company is established.