Norway

You can register either in the Norwegian VAT Register, or through the simplified scheme for low value goods. The simplified scheme (VOEC) has fewer administrative burdens than the VAT Register does.  In both cases the company will be required to complete and submit the VAT registration forms on the website of Norwegian tax Administration.

After registering with VOEC the foreign company will need to charge VAT to the customer on the point of sale and mark the its consignments with a VOEC identification number and relevant information to ensure correct customs clearance.

Since VAT has already been charged on the goods, there will be no border collection of VAT for VOEC-goods.

Enterprises that do not have a place of business or domicile in Norway, must  register with a representative. The representative must have his / her domicile or  registered business address in Norway, and is jointly responsible for submitting the VAT report and paying due value added tax (joint and several liability).

The obligation to register by representative does not apply if you’re resident in one of the following EEA countries: Belgium, Denmark, Finland, France, Iceland, Norway, Luxembourg, Malta, The Netherlands, Poland, Portugal, Slovenia, Spain, Sweden, Germany, Czech Republic, Bulgaria, Estonia, Greece, Croatia, Cyprus, Latvia, Lithuania, Romania, Slovakia, Hungary and Austria.

The deadline for VAT payments is 20 days after the end of the quarter.

VAT must be reported and paid quarterly. The VOEC reporting period covers a calendar quarter, commencing on 1st January, 1st April, 1st July and 1st October. The deadline for the submission of reports is 20 days after the end of the quarter.

Companies can also keep track of deadlines at the Lovat portal.