The Norwegian government has proposed amendments to the value added tax (VAT) Act that would relax VAT representative requirements for non-resident businesses. Under the current rules, non-residents without a place of business in Norway that make taxable supplies in the country are required to appoint a representative in order to fulfill their VAT obligations. Under the proposed amendments, non-residents that are resident in EU or EEA counties will have the option to instead register for VAT directly provided their country of residence has an agreement for the exchange of information with Norway.