EU: Recommendation to strengthen VAT cooperation with Norway

Recommendation for cooperation between EU and Norway to address VAT fraud

Recommendation for cooperation between EU and Norway to address VAT fraud

The European Commission on 26 April 2022, published its recommendation to step up cooperation between the EU and Norway to address value added tax (VAT) fraud and recovery of claims.

According to the EC release, the EU-Norway agreement on administrative cooperation concerning fraud and assistance on recovery of claims in the field of VAT originally entered into force in 2018 and is the first of its kind with a non-EU country.

The agreement enables the tax authorities of the EU and Norway to exchange information and to carry out joint activities to counteract VAT fraud similar to those in place within the EU.

The recommendation from the EC seeks consent from the EU Member States to re-open negotiations with Norway in order to strengthen cooperation even further, in particular through new information exchange tools and joint enquiries.

 

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