VAT news tagged as "Tax agent"


Serbia VAT representative

June 2nd, 2016

The Serbian Ministry of Finance has confirmed the requirements of the appointment of a approved tax representative by foreign companies registering for VAT. This is required for foreign companies providing VAT supplies in the country, typically goods. If the non-resident entity does not appoint a representative, then the local customer potentially becomes liable for the …


Norway VAT fiscal representation

April 25th, 2016

Norway has issued a consultation paper on 22 April 2016 on dropping the requirement for a non-resident businesses from other European Economic Area countries having to appoint of VAT fiscal representative. EEA VAT requirements The consultation follows a reasoned opinion from the EEA Surveillance Authority in 2012 that the requirement was in breach of the …


Norway to loosen VAT representation requirements

July 12th, 2015

Foreign companies may faces less onerous requirements for VAT registering as non-residents traders in Norway. Following a ruling made by EFTA (European Free Trade Association) in 2012, Norway changed the fiscal representation rules to drop the tax agent requirement for countries with which Norway had signed up for Mutual Assistance Directive. This allows national tax authorities …


Hungary tax agents for VAT recovery and VAT warehouse requirements

December 28th, 2013

There have been a number of further changes to the Hungarian 2014 tax Bill. The new changes to the Hungarian VAT regime include: Foreign tax payers’ agents for VAT refunds In accordance with the EU VAT Directive, EU companies without a permanent establishment in Hungary may now use local tax agents to represent them for …