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    Articles by Per Kirknes

    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 provide 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.

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    New customs legislation in Norway

    New customs legislation will be introduced from 1 January 2023. Most of the existing legislation will be continued in a new form, but there ...

    VAT , Customs and duties
    Per Kirknes
    Reading time: 8 min
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    VAT on e-commerce (VOEC) - our experience so far

    In the new e-commerce scheme, non-established suppliers and online marketplaces are liable to account for VAT on sale of low-value goods to ...

    VAT , e-commerce
    Per Kirknes
    Reading time: 7 min
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    VAT on e-commerce from 1 April 2020

    As from 1 April 2020, non-established sellers / online marketplaces will be liable for VAT on cross-border B2C sales of low-value goods to ...

    VAT
    Per Kirknes
    Reading time: 7 min
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    VAT registration obligation in Norway for foreign suppliers?

    Goods crossing the Norwegian border are subject to import VAT. Depending on the nature of the goods customs and excise duties may also ...

    VAT
    Per Kirknes
    Reading time: 8 min
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    VAT registration obligations in Norway for non-established suppliers

    Non-established suppliers of services are often not aware of their VAT obligations in Norway. In the EU, such services are to a large ...

    VAT
    Per Kirknes
    Reading time: 4 min
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    Intra-group transactions under scrutiny by the customs authorities

    Norwegian customs authorities has developed an aggressive approach to transfer pricing adjustments, and importers are adviced to examine ...

    Customs and duties
    Per Kirknes
    Reading time: 4 min
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