Open Fiscal Representative in Norway

For non-EU businesses planning to operate in Norway and engage in VAT-taxable activities, it is a legal requirement to open a Norwegian fiscal representative. This representative is essential in assisting your company to fulfill all tax obligations in Norway. In this guide, our team of company formation agents in Norway outlines: the key aspects of VAT representation, the legal conditions to apply for fiscal representative in Norway, the necessary documentation, and how to maintain compliance with Norwegian regulations.

What represents a VAT Representative in Norway?

A fiscal representative in Norway serves as an intermediary between an individual or company and the tax authorities in a foreign nation. This action ensures the accuracy of all declarations submitted by companies and assume responsibility for managing tax and administrative duties, including VAT registration, filings, and payments. The fiscal representative in Norway, often referred to as a tax representative, enables non-EU companies to conduct business in jurisdictions where fiscal representation is required.

Our specialized law firm in Norway can offer additional support in how to conduct fiscal representation for your non-EU company in this country.

How fiscal representation works in Norway

Fiscal representation in Norway is the legally required action for foreign companies to submit in order to manage the following demands:

• Registering the foreign entity for VAT in Norway;
• Submitting VAT returns;
• Ensuring precise VAT payments;
• Applying for VAT refunds, when eligible;
• Addressing tax audits or inquiries;
• Communicating with the Norwegian Tax Administration (Skatteetaten);

Our company formation specialists in Norway have the expertise to proceed the fiscal representative requirements with professionalism and efficiency.

Activities which require fiscal representative in Norway

Any non-EU company which manages business activities across Norway is subject to registration for Norwegian VAT representation, including the following areas of activity:

• Sells goods or services in Norway;
• Stores goods in a Norwegian warehouse;
• Participates in business events or exhibitions across the country;
• Offers electronic services to Norwegian customers.

Documents needed to register a fiscal representative in Norway

To initiate the process of fiscal representation in Norway, both the foreign company and the representative must compile and submit several documents, including:

• Valid passport/ID of the company directors;
• Business registration certificate from the foreign company’s country of origin;
• Articles of Association;
• Norwegian address for tax correspondence;
• Power of attorney granting authority to the VAT representative;
• VAT registration application via the Coordinated Register Notification (Samordnet registermelding).
• Contract or agreement detailing the scope of representation.

All documents which are not in English must be translated into Norwegian or English, and some may need notarization or apostilles, depending on the case. Our specialists in company incorporation in Norway can offer professional assistance in the process of document preparation in order to open a fiscal representative in Norway.

Data on foreign companies in Norway

Based on the last statistical data offered by Statistics Norway regarding enterprises under foreign control in this country, it suggests:

• In 2022, there were 9,882 foreign companies registered in Norway;
• In these companies, there were 391,057 persons employed;
• The foreign country owning the major number of foreign companies in Norway in 2022 was Sweden with 2,981 enterprises.

Furthermore, our specialized law firm in Norway offers a variety of legal services that could be useful for your interests. For instance, our Norwegian attorneys have a vast expertise in immigration to Norway. In this way, you can find professional support in the matter of obtaining residency in Norway and also Norwegian citizenship.

For more information and support regarding establishing a fiscal representative in Norway, do not hesitate to contact us.