We can represent your company in Norway as a VAT partner. Kindly send us further information about your company and plans for establishment. Only serious requests will be answered. Also, please read requirement for entitlement to VAT representation and refund from Norwegian Tax Authorities.
CITAR INTERONLINE A.S.,
Post: Box 222,,N-5865 Bergen, NORWAY.
Office: Kokstadveien 23, 5257 Bergen, NORWAY.
Norwegian website: www.interonline.no
Refund of VAT to foreign businesses
If you are a foreign business, you may be entitled to a VAT refund in connection with purchases of goods/services in Norway, provided that certain conditions are met.
1. Conditions for entitlement to VAT refund through the refund scheme
The following general conditions must be met in order to be entitled to receive VAT refund through the refund scheme (see Section 10-1(1) of the VAT Act):
You must not have had any taxable turnover in Norway during the past 12 months (not sold goods/services in Norway).
The goods/services must be for use within your enterprise.
Your turnover outside Norway would have entailed a registration obligation if the turnover had occurred here.
The VAT would have been deductible had your enterprise been registered in Norway.
We do not refund input VAT paid on goods which you purchase or import into Norway and then sell here. The same applies to VAT for goods which are imported for delivery to buyers in the VAT area.
Enterprises that sell goods and services in Norway are not entitled to VAT refund through the refund scheme. These enterprises must register in the Norwegian VAT Register in order to be entitled to deduct VAT.
If you need to register as a foreign company in Norway and do not have a fixed place of business in the country, you must be registered with a Norwegian VAT representative. You must do this when you register your enterprise in the Register of Legal Entities or the Register of Business Enterprises. However, there are exceptions for enterprises domiciled in the EEA countries:
Austria, Belgium, Bulgaria, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Island, Italy, Croatia, Cypros, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain or Sweden.
Enterprises from these countries can thus be registered in the VAT Register without a VAT representative.
Both you and your representative are responsible for ensuring compliance with the relevant bookkeeping rules. In addition, your sales documents must also state the name and address of the representative. Both you and your representative must retain copies of sales documents.
If you come from one of the EEA countries referred to above, you can decide whether or not you wish to use a representative.If you choose to use a representative, the representative is not under joint and several liability for payment of VAT.
Source: Skatteetaten.no - The Norwegian Tax Authority