From 2017-04-01 the majority of companies from the EU/EEA are no longer required to have a VAT representative when operating in Norway (Norwegian legal representative).
Companies outside the EU/EEA which operate in Norway without a permanent place of business are still required to have a VAT representative.
When registering a VAT representative, the non-Norwegian company receives the same rights and obligations as other VAT-registered companies. The VAT representative must be permanently established or domiciled in Norway.
The non-Norwegian company must keep accounts of its activities in Norway.
Both the VAT representative and the non-Norwegian company are reliable for ensuring compliance with the Norwegian accounting rules.
If you have a VAT representative, the sales document/invoice must contain the seller’s name and organization number (corresponding to CVR.no) followed by the letters MVA and the VAT representative’s name and address.
Both the VAT representative and the seller must keep a copy of the sales document / invoice.