The European Union and Norway have agreed to enhance their cooperation regarding Value Added Tax (VAT) matters. An agreement, signed on October 2, 2024, will officially come into effect on August 1, 2025. This agreement amends the existing framework between the EU and Norway. The core changes aim to strengthen administrative cooperation, combat fraud, and improve the recovery of VAT claims between the EU and Norway. The agreement’s details are outlined in the Official Journal (OJ L, 2024/2889). Businesses and tax authorities involved in VAT-related activities between the EU and Norway should take note of this date and familiarize themselves with the details of the amending agreement.
Review of each of legal acts published today:
Information relating to the entry into force of the Agreement between the European Union and the Kingdom of Norway amending the Agreement between the European Union and the Kingdom of Norway on administrative cooperation, combating fraud and recovery of claims in the field of value added tax [2025/1335]
This notice concerns the entry into force of an agreement amending the existing agreement between the European Union and the Kingdom of Norway regarding administrative cooperation, combating fraud, and recovery of VAT claims. The amending agreement, signed on October 2, 2024, will come into effect on August 1, 2025. This signifies that the EU and Norway have completed the necessary procedures for the agreement to be implemented. The amending agreement aims to enhance cooperation between the EU and Norway in VAT matters.
The notice itself is a short statement confirming the date of entry into force. The core content lies within the amending agreement referenced (OJ L, 2024/2889). To understand the structure and main provisions, one must refer to the text of the amending agreement itself. The notice only states that Article 2 of the amending agreement defines the procedure for its entry into force, which has now been completed.
The most important element is the date of entry into force: August 1, 2025. From this date, the provisions of the amending agreement will be applicable, impacting administrative cooperation, fraud prevention, and VAT claim recovery between the EU and Norway. Businesses and tax authorities involved in VAT-related activities between the EU and Norway should take note of this date and familiarize themselves with the details of the amending agreement (OJ L, 2024/2889).
