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Norway Issues VAT Regulation In Response To Brexit

by Ulrika Lomas, Tax-News.com, Brussels

22 December 2020


Norway intends to provide value-added tax administrative relief measures to UK businesses in response to Brexit.

The Ministry of Finance announced on December 18, 2020, that new regulations will provide that UK VAT payers who were registered in Norway for VAT at the end of the Brexit transition period (that is, on December 31, 2020) will not be required to re-register on January 1, 2021.

Further, fiscal representatives of UK VAT payers will not be considered jointly and severally liable for the tax due from UK taxpayers if they were representing that UK taxpayer at the end of the transition period.

The Ministry said it intends to initiate work on the drafting of legislation to amend the country's registration rules in the VAT Act.

TAGS: Finance | tax | business | value added tax (VAT) | Norway | United Kingdom | legislation | regulation

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