Law Amending The Value Added Tax Act (Expanded Access To Onsite)

Original Language Title: Lov om endringer i merverdiavgiftsloven (utvidet adgang til direkte registrering)

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Read the untranslated law here: https://lovdata.no/dokument/NL/lov/2016-06-17-31

Law amending the Value Added Tax Act (expanded access to onsite)


Date LOV-2016-06-17-31


Affairs Ministry

Edited



Published in 2016 Booklet 8


Commencement King decides

Changes
LOV-2009-06-19-58

Promulgated
17/06/2016

Short Title
changes to the VAT Act

Chapter Overview:

I
II
III

I

In Act 19 June 2009 No.. 58 VAT is amended as follows:
§ 2-1, sixth paragraph a new third sentence to read:
obligation to be registered through a representative does not apply to tax entities that are domiciled in a Member State under a tax treaty or other international agreements with Norway shall exchange information and assist with the recovery of VAT claims.
§ 2-1 paragraph eight new second sentence should read:
Ministry may also issue regulations for registration through a representative and may including conditions that a taxable shall be deemed to be domiciled in a State that is not effective assistance may trigger the obligation to be registered through a representative who is jointly and severally liable for payment of VAT, and that access to registration without representative who is responsible for the VAT paid shall be conditional upon the fee subject financial security.

II

In Act 19 June 2009 No.. 58 VAT is amended as follows: - - -

III

Act Part I comes into force from the date decided by the King.
Act Part II comes into force immediately.