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The Norwegian government is planning to waive the obligation to register for VAT with a fiscal representative. The changes will apply to EEA based companies, which include the EU28 Member States, Iceland, Liechtenstein and Norway. This is good news for all European businesses currently VAT registered in Norway, as they will reduce compliance costs by registering directly in the country. The proposal still needs to be approved by the Parliament, at that point we will know the implementation date and other details around the formalities to benefit from these changes.
This proposal was initiated by the EFTA Surveillance Authority by sending a reasoned opinion back in 2012 to Norway suggesting the end of the fiscal representative requirement. The EFTA authorities argued that Norway had Mutual Assistance agreements with most EEA members, hence their right to ensure fiscal supervision was guaranteed by such agreements.
In the European Union, several Members States require non-EU companies to register via fiscal representative. Only a few like Germany, Ireland or UK allow direct registration to businesses established outside the EU. In our list Fiscal Representative requirements in Europe you can double check which countries still require fiscal representation for EU or non-EU companies.