Michaela Merz


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NORWAY: SAF-T implementation as of 1 January 2020


SAF-T will most likely be mandatory from 1 January 2020 in Norway. According to the SAF-T rules, the Tax Authorities may ask for the general ledger and the customer and supplier specifications (sub ledgers) to be provided in a specific xml format.

The required documentation shall be delivered through www.altinn.no (public portal for exchange of information). Continue reading


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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. Continue reading


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Norway – SAF-T introduction probably postponed till 1 of January 2019


Referring to the last information about SAF-T, I would like to come back with an update:

The Norwegian Tax Authorities have published a new statement about the possible full implementation of the SAF-T in Norway (not only as a voluntary scheme). Continue reading


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Norway – SAF-T status update


The Standard Audit File for Tax is increasingly adopted within European countries. Even if SAF-T in Norway has been subject to preparatory works and an ongoing debate since 2014, it still raises a lot of questions due to lack of information from the tax authorities. Continue reading


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World Wide VAT 2017 – The international VAT forum


About the event

Seven years ago, we launched our World Wide VAT forum with the aim of providing our clients with insights on the latest global trends in indirect taxation (VAT/GST/sales tax/excise taxes) and creating a platform where international business people dealing with the same indirect tax issues can meet. Continue reading


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Norway – SAF-T as form 1 of January 2018


438063_web_r_by_tim-caspary_pixelio-deThe next country who requires provision of data in standardised way is Norway: based on the initial suggestion made by the Norwegian Ministry of Finance, companies must be ready to send accounting information in the SAF-T Format to the tax authorities upon their request (e.g. in case of a tax audit). Continue reading


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Digitalization of the Tax Environment


digitalizationIt is not a surprise that the whole world is getting more and more digital, but it is important to acknowledge that so are also the tax authorities in   requirements they now set forth towards taxpayers. Continue reading