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Vat Registration in Norway for foreign business
If a foreign business not having any establishment in Norway makes taxable supplies there, the business should be VAT registered through the help of a representative.
The foreign business will maintain a full individual account for its taxable activity in Norway. The representative will also maintain a separate complete account for purchases and supplies made by the foreign business in Norway.
All the invoices for the supplies made by foreign business to Norway should be handed over to the representative. The representative will himself mark the invoice with his name and address, the foreign registration number/organization number foreign business followed by the letters MVA and the VAT (output tax) for the total supplies.
Both the foreign business and the representative will be held liable for the VAT calculation and the payment.
The following conditions should be fulfilled for getting VAT refunds for foreign business in Norway
Obligations and rights as a result of registration in the vat register
Foreign business will have to submit returns on a bimonthly basis to the County Tax Office. There exists some exception if input tax regularly surpasses output tax by 25 percent or more. If the supplies for taxable persons will come under NOK 1 million annually, he has the option to submit an application for VAT refund.
The foreign business has to submit the VAT return and pay VAT one month and ten days after the end of each period.
The Central Coordinating Register for Legal Entities (CCRL) is considered as a central register of economic entities in Norway. It has six associated registers:
All businesses that are registered in an associated register must be registered in the CCR and acquire an organization number. A form alias the “co-ordinate registration notification” form is obtainable, which is also considered as a general registration form for registering with the CCR and associated registers. The consist of the following parts:
Part 2 of the synchronized registration notification form must be filled up as business activities regarding business supplies initiate or are taken over which comes under the provisions of the VAT Act. It is also usable in the event of the cessation, closing down or transfer of taxable business activities. It must be submitted to the County Tax Office in the county of residence, to the CCR, or to one of the other associated registers. Part 2 should be sent only if the application is for registration in the VAT registration list for businesses that are already registered in the CCR. It is a precondition, however, that all the necessary information on the main form was provided upon registering with the CCR.
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