On 6 December 2023, the European Union concluded negotiations with Norway for amendments to the agreement between the EU and Norway on administrative cooperation, combating fraud, and recovery of claims in the field of VAT. As previously reported, the amendments are meant to expand the agreement to include a number of new possibilities for administrative cooperation, such as the enhancement of the Eurofisc network through reinforced governance, the carrying out of administrative jointly (joint audits), and the possibility of using additional means to exchange information. The agreement must now be signed and ratified to enter into force.