{"id":267,"date":"2015-11-10T13:34:00","date_gmt":"2015-11-10T13:34:00","guid":{"rendered":"http:\/\/scanvisio.com\/?p=267"},"modified":"2025-09-22T11:03:52","modified_gmt":"2025-09-22T11:03:52","slug":"momsrepraesentant","status":"publish","type":"post","link":"https:\/\/acconor.com\/dk\/momsrepraesentant\/","title":{"rendered":"Momsrepr\u00e6sentant"},"content":{"rendered":"\n<p>Fra 1. april 2017 er danske virksomheder, ligesom hovedparten af virksomheder fra EU\/E\u00d8S, ikke l\u00e6ngere omfattet af kravet om at have en momsrepr\u00e6sentant (norsk repr\u00e6sentant).<\/p>\n\n\n\n<p>Virksomheder udenfor EU\/E\u00d8S-omr\u00e5det, som s\u00e6lger varer og\/eller tjenesteydelser i Norge uden at have et fast driftssted d\u00e9r, skal dog fortsat have en momsrepr\u00e6sentant.<\/p>\n\n\n\n<p>Ved registrering af en momsrepr\u00e6sentant f\u00e5r den udenlandske virksomhed de samme rettigheder og forpligtelser som andre momsregistrerede virksomheder i Norge. Momsrepr\u00e6sentanten skal have hjemsted eller fast driftssted i Norge.<\/p>\n\n\n\n<p>Den udenlandske virksomhed skal f\u00f8re regnskab for sine aktiviteter i Norge. B\u00e5de virksomheden og momsrepr\u00e6sentanten er ansvarlige for, at de norske bogf\u00f8ringsregler overholdes.<\/p>\n\n\n\n<p>Hvis man har en momsrepr\u00e6sentant, skal salgsbilag\/faktura mindst indeholde:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u00e6lgers navn og organisationsnummer (svarende til CVR-nummer), efterfulgt af bogstaverne <em>MVA<\/em><\/li>\n\n\n\n<li>Momsrepr\u00e6sentantens navn og adresse<\/li>\n<\/ul>\n\n\n\n<p>B\u00e5de s\u00e6lger og momsrepr\u00e6sentant skal opbevare en kopi af salgsbilaget\/fakturaen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fra 1. april 2017 er danske virksomheder, ligesom hovedparten af virksomheder fra EU\/E\u00d8S, ikke l\u00e6ngere omfattet af kravet om at have en momsrepr\u00e6sentant (norsk repr\u00e6sentant). Virksomheder udenfor EU\/E\u00d8S-omr\u00e5det, som s\u00e6lger varer og\/eller tjenesteydelser i Norge uden at have et fast driftssted d\u00e9r, skal dog fortsat have en momsrepr\u00e6sentant. Ved registrering af en momsrepr\u00e6sentant f\u00e5r den [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-267","post","type-post","status-publish","format-standard","hentry","category-termer-og-begreber"],"_links":{"self":[{"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/posts\/267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/comments?post=267"}],"version-history":[{"count":2,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/posts\/267\/revisions"}],"predecessor-version":[{"id":4202,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/posts\/267\/revisions\/4202"}],"wp:attachment":[{"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/media?parent=267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/categories?post=267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/tags?post=267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}