Norway Tax Agency Clarifies Output VAT Calculation Obligations for Companies Registering, Deregistering Vehicles Before Exportation

The Norwegian Tax Administration Nov. 19 posted Binding Advance Ruling No. 13/2025, clarifying output VAT calculation obligations for companies registering and subsequently deregistering vehicles prior to selling them at auctions abroad. The taxpayer, a car dealer, purchased class two vans from a nonresident manufacturer and planned to sell such vehicles for export abroad upon registering and subsequently deregistering them in Norway. The taxpayer sought clarification on its obligation to calculate output VAT given that the vehicles would be registered in its name in the motor vehicle register only to receive support from the car manufacturer. Upon review, the Tax Office ...