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  • Norway delays on-demand SAF-T implementation at least until 2020

    Norway has delayed the implementation of on-demand SAF-T until 1 January 2020 or later. Until then, the on-demand SAF-T scheme will remain voluntary. The mandatory SAF-T submission will apply to businesses with an annual turnover of at least NOK 5 million (around €521.000). Businesses which have bookkeeping information electronically available will also be required to comply with the SAF-T standard, regardless of their annual turnover. The SAF-T files have to be submitted to the Norwegian tax authorities only upon request...
    • By Marosa VAT
    • Published 08/05/2018 14:24
  • Norwegian import VAT reported in the VAT return

    Changes for the Norwegian VAT return As from January 2017, import VAT amounts must be reported in your Norwegian VAT return. Before the VAT return changes, import VAT was reported in a separate form called 'omsetningsoppgave for merverdiavgift'.  These changes are due to the VAT authorities taking over from the Customs authorities on the collection of import VAT. The tax authorities have now updated the VAT return form to include a box for import VAT. The amount to be included...
    • By Marosa VAT
    • Published 26/02/2017 19:09
  • Norway no longer requires fiscal representation

    No fiscal representation in Norway for most EU countries Following our earlier announcements on the plans to waive fiscal representation, the Norwegian tax authorities recently confirmed that fiscal representatives will not be required as from 1 April 2017 for businesses based in the following countries: Belgium, Czech Republic, Denmark, Finland, France, Germany, Iceland, Italy, Malta, Netherlands, Poland, Portugal, Slovenia, Spain, Sweden and UK. The tax authorities announced these changes in their website, although they have not yet published the forms and administrative...
    • By Marosa VAT
    • Published 29/01/2017 19:02
  • Norway delays SAF-T implementation

    Norway on the SAF-T requirement Norway will no longer introduce the SAF-T requirement in 1 January 2017. The new implementation date is expected to be 1 January 2018, although it has not been confirmed yet. What is SAF-T? SAF-T stands for Standard Audit File for Tax reporting. It was developed by the OECD to give tax authorities a template to retrieve business accounting data during a tax audit. This template would be the same in all OECD countries, hence making it...
    • By Marosa VAT
    • Published 29/01/2017 10:24
  • Norway drops FTT and changes excise duties as part of Budget law 2017

    Norway waives the Financial Transaction Taxes Norway has recently decided to cancel plans on the implementation of Financial Transaction Taxes (FTT). A new plan on the introduction of this tax has been discussed for years in the European Union with several countries backing the proposal but not reaching a final agreement on the implementation conditions. Norway is not an EU Member state, but the FTT was being considered as additional tax revenue from the financial services industry. However, following the Budget...
    • By Marosa VAT
    • Published 25/10/2016 10:25