VAT Partner is a department in Inter Tax AS, and was founded in 2004. The company’s main objective is to give support to Norwegian companies regarding VAT registration in the EU and to foreign companies in Norway including all required reporting.

A number of changes have occurred in Europe after EU’s inner market was established. Country borders that formerly called for import/export are ebolished and the EU has become one market. The new regulations have had major consequences for Norwegian exporters that deal within the EU. 

The main principle applicable to business between two VAT-registered companies within EU member states is that a commodity is subject to VAT in the country of consumption. 

As of 1.January 1 2010, new regulations regarding services rendered have gone into effect.  In B2B (business to business) transactions, VAT is in principle due in the state where the purchaser established.  In B2C (business to customer) transactions however, VAT on services is due in the country where the seller is established. The concept of “use and enjoyment”, i.e. determining where a service has actually been consumed, is subject to a wide range of interpretations by the various EU member states. 

When a commodity is forwarded within the EU, this becomes an EU-internal case which entails obligations.  The flow of the commodity/service must be followed and therefore the common thinking; “the invoice is sent from Norway, so this is export” is obsolete. Thus, a need for VAT registration of Norwegian companies in the EU has become necessary. 

VAT Partner was established to support Norwegian companies in their registration including VAT return filing. In many cases, filing a VAT return alone is not sufficient as also EU Sales Lists and Intrastat may be required.  VAT Partner also acts as a VAT representative of foreign companies that need consultancy in matters concerning VAT registration and VAT return filing in Norway. 

In certain EU member states, Norwegian companies are obliged to appoint a local representative in order to carry out VAT registration.  In such cases we call on our international network of leading VAT experts within the VAT Forum.

It is sometimes required that a fiscal agent is jointly and severally liable for VAT payment. Consequently, VAT Partner need bank guarantees covering VAT outstanding amounts and an account for each single client is set up. 

Our services are based on hourly rates.

Guide to value added tax in Norway.

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You can also call us at:
​23 19 61 20