News by country – Croatia, Norway & Greece

News by country – Croatia, Norway & Greece

Croatia:
Information regarding applicable deadline for VAT claims to Croatia following their EU membership from 1 July 2013 will be published as soon as this has officially been decided.
 
Norway
Simplification in the VAT Act regarding VAT Representation
Proposed changes to the VAT representation rules passed the Norwegian Parliament on 17 June 2013 and entered into force as of 1 July 2013.
 
The Ministry of Finance has relieved the VAT representative of joint liability where Norway has a mutual administrative assistance agreement with the country were the foreign business is established. Norway currently has such an agreement with Belgium, the Czech Republic, Denmark, Finland, France, Iceland, Italy, Malta, the Netherlands, Poland, Portugal, Slovenia, Spain, Sweden and the UK. According to the accepted proposal, businesses from these countries can reduce their costs because a bank guarantee will not be required in most cases.
For businesses from countries with which Norway does not have a mutual administrative assistance agreement, the old rules will still apply.
The new rules came into force on 1 July 2013.
 
Greece, Italy and Spain
The EU Commission has received and acknowledged several formal complaints regarding slow paying refunds to local and foreign companies.