Norway – Installation lead to VAT registration obligation – current court decision


We experience that foreign Entrepreneurs believe that VAT in Norway on supplies of goods with installation can be handled by B2B customer on a reverse charge basis, similar to the VAT treatment in most EU countries. Sadly, since Norway is not a member of the EU, the reverse charge mechanism is not applicable, and the supplier will in most cases be obliged to register for VAT in Norway and charge Norwegian VAT to its customer.Read More »

France – Obligation for electronic submission of accounting journal for non-resident entities registered for French VAT as well as French branches of foreign companies published on 24 of September 2014


People walking in a plaza/square  - PwC, Photo_RGB_C_2 44647.jpgForeign companies or their branches in France registered for VAT purposes in France have to provide the French tax authorities with their electronic accounting file. Non-resident entities registered for French VAT as well as French branches of foreign companies are not required to keep their accounts in French GAP as long as they are able to provide the French tax authorities with a correlation table between their charts of accounts and the French GAP. Read More »

Delayed train


As a student I earned my money as a travel guide. I welcomed a group of foreign tourists, took care that accommodation, meals and the other programme went according to plan. Prior to the arrival of the group I checked again all the details and was responsible for their well-being and satisfaction. Read More »