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Norway Vat Registration

If any person involved in trade or business activity that legally responsible for VAT in Norway and exceeds a agreed threshold of NOK 50 000 (In the case of benevolent and non-profit institutions and organizations there exists a special threshold of NOK 140,000) during a twelve-month period is eligible to register and to charge and pay VAT on supplies made and services provided. The concerned person has to fill up a registration form and submit it to the County Tax Office in Norway.

Registered persons can get the benefit for input tax deductions. Besides pre-registered and voluntarily registered persons for VAT can also avail the benefit. Additionally, the right to deductions will be applicable to registered persons supplying goods and services that belong to the VAT Act, but are zero-rated, such as export sales.

All foreign businesses with taxable supplies in Norway that don’t have any place of business or residence in Norway must be registered for VAT through a fiscal VAT representative. In this case the representative himself or his business is resident in Norway. Both the foreign business and the representative will have to sign the registration form. Both the foreign business and the representative will have the responsibility for making calculation and the payment of the VAT. The Norwegian VAT is calculated and paid through the representative in compliance with Regulation no. 71 of the Norwegian VAT Act.

A printed note on the business activity must be submitted to The Central Coordinating Register for Legal Entities (CCRLE) or to the Tax Office. The note is provided by filling in the registration form, “Coordinated register notification” (Samordnet registermelding) part 1 and 2. Only part 2 of the registration form will have to be filled if the business is previously registered with CCRLE and disclose all the obligatory information to this register.

One can also submit the coordinated registration notification at The Brønnøysund Register Centre’s website www.brreg.no.

The Tax Office will issue a registration number (organization number + the letters MVA) if all the provisions for the VAT registration process are fulfilled. In case of all the conditions are not executed the registration will be liable for cancellation. In this case a appeal can be made to the Tax office and they will forward the matter to the Directorate of Taxes.

Pre-registration
There are some exception in registration process. In the following cases the registration may be given on special permission:

i) If the person or business does not start the supply yet
ii) Minimum threshold of NOK 50 000 is not achieved

In this case pre-registration is allowed on application subject to condition that the business has expend money in assets, stocks and/or services to the value of at least NOK 250,000 inclusive of VAT prior to starting supply.

Pre-registration is also acknowledged on the condition that taxable sales from the business will go beyond NOK 50,000 during three weeks from the date of commencing for taxable sales.

Pre-registered businesses are subject to VAT for their complete supply from the date of registration. The application must be sent to the Tax Office in Norway for pre-registration.

10.3 Retrospective VAT returns
When a taxable person gets registered for VAT, he has the option to get a retrospective VAT return on application. It signifies that accumulated input tax prior to registration is deductible after registration within the period.

Deductions for input tax will be asserted on purchases that have direct connection with sales by the registered business, if provided that they have not been sold before registration.

The application for a retrospective VAT return shall be sent to the Tax Office.

10.4 Voluntary registration
There are some services exempted from VAT. In this case it is allowable to apply for voluntary registration in the VAT register.

With voluntary registration the concerned service provider get the opportunity to deduct input tax on purchases used in his business.

Businesses pursuing the law may register voluntarily are:

i) those that rent out agricultural property
ii) those that construct water and sewage works and
iii) those that let buildings or plants for use in businesses that are registered pursuant to the VAT Act.



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