BD VAT Services AS is the VAT representative and fiscal agent for about 75 foreign companies and has performed this service for more than 20 years.
Foreign companies, who in the course of their business sell goods or services subject to VAT within Norway, are obliged to register in the official VAT Register, when their sales exceed NOK 50.000 during a 12-month period.
As an example, construction, instalment and repair services performed on Norwegian soil but under the responsibility of a foreign company, will be subject to Norwegian VAT and the performing company will be required to register in the Norwegian VAT Register.
When the foreign company concerned has no place of business or residence in Norway, the company shall register for VAT purposes by means of a Norwegian VAT representative. This must be a person or an enterprise domiciled in Norway and approved by the VAT authorities.
A registration through a VAT representative as such will not result in any Norwegian direct tax liability for the foreign company making use of the VAT representative’s services.
However, the foreign company must register in the official VAT Register in order to be able to claim refund for all input VAT paid on imports and local supplies relating to the “vatable” activity in Norway.