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Changes to the VAT legislation regarding the simplified registration scheme for electronic services

Regulations on changes to the value added tax regulations
Date FOR-2023-01-05-16
Ministry Ministry of Finance
Entry into force 05.01.2023
Changing FOR-2009-12-15-1540
Home ACT-2009-06-19-58-§6-35 , ACT-2009-06-19-58-§15-10 , FOR-2009-12-15-1523
Announced 06.01.2023 at 15.15
Journal no 2023-0018
Short title Changes in the VAT regulations
Authority: Determined by the Norwegian Tax Administration on 5 January 2023 based on Act 19 June 2009 no. 58 on value added tax (the Value Added Tax Act) § 6-35 and § 15-10 fifth paragraph, and delegation decision of 15 December 2009 no. 1523 .

IN
In Regulation 15 December 2009 No. 1540 to the Value Added Tax Act (VAT Regulation) the following changes are made:

§ 6-22-1 second paragraph shall read:

(2) The exemption in the Value Added Tax Act § 6-22 second paragraph must be documented with a sales document that states that the recipient’s address is outside the VAT area.

Section 15-10-1 first paragraph shall read:

(1) Providers in the simplified registration scheme who supply electronic services must keep an overview of transactions covered by the Value Added Tax Act § 3-30 . The overview must contain at least the following information
a. documentation reference
b. delivery date
c. the customer’s name and residential address
d. currency
e. remuneration including value added tax, where the amount is stated in Norwegian kroner
f. value added tax.
II
Regulations come into force immediately.

Source: lovdata.no

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