On 17 June 2022, the Council authorised the Commission to negotiate with Norway the revision of the agreement between the EU and Norway on administrative cooperation, combating fraud and recovery of value added tax (VAT) claims. The agreement enables the tax authorities of the EU and Norway to exchange information and to carry out joint activities to fight VAT fraud in a similar way EU Member States do. It already produced tangible results when Norway alerted the Member States to possible fraud and potential VAT loss amounting to €5 billion in the carbon credit area.

Both the Commission and Norway consider an update of the agreement necessary, since EU legislation has changed after the entry into force of the agreement in September 2018. An amendment to the agreement should allow, inter alia, new information exchange tools and joint enquiries.