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Norway's Tax Blog – tax, VAT and legal matters

Norway's Tax Blog – tax, VAT and legal matters

Per Kirknes Advokat | Direktør

Mitt navn er Per Kirknes og jeg jobber som advokat i PwC. Mitt arbeidsfelt er merverdiavgift og toll, med særlig fokus på internasjonale forhold og cross border transactions. Jeg har arbeidet i PwC siden 2010, og har også erfaring fra tollmyndighetene.

My name is Per Kirknes, and I am an Attorney at Law working in the indirect tax team in PwC Oslo. I specialize in international trade with goods, including domestic and international VAT issues, as well as customs and excise duties. My work is often related to cross-border transactions, including structuring of supply chains and analyses of intra-group transactions. I also provides advice related to specific customs issues like valuation, origin, classification and customs procedures. I have been with PwC since 2010. Prior to that I worked ten years with development of the Norwegian customs legislation in the Directorate of Customs and Excise.


per.kirknes@pwc.com
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Import VAT – New procedures from 2017

By Per Kirknes Advokat | Direktør , 11-Oct-2016 12:04:23

From 1 January 2017 the reporting procedure for import VAT in Norway changes. Following our neighbours in Sweden and Denmark, Norway is introducing a reverse charge procedure. But are the importers prepared for the change?

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Areas of interest: VAT

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VAT registration obligations in Norway for non-established suppliers

By Per Kirknes Advokat | Direktør , 20-Apr-2016 16:08:26

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Non-established suppliers of services are often not aware of their VAT obligations in Norway. In the EU, such services are to a large extent subject to a reverse charge procedure, whereby VAT is calculated by the customer. This is not the same in Norway.

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Areas of interest: VAT

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Intra-group transactions under scrutiny by the customs authorities

By Per Kirknes Advokat | Direktør , 14-Apr-2016 08:51:15

Norwegian customs authorities has developed an aggressive approach to transfer pricing adjustments, and importers are adviced to examine the customs treatment of such adjustments closely. Attention should also be paid to other intra-group charges, such as management fees and allocation of central costs.

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Areas of interest: Customs and duties

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