Norway Tax Agency Clarifies Repayment Claims for Incorrectly Charged VAT

The Norwegian Tax Administration May 10 posted online Tax Appeals Board Decision No. SKNA11-2024-7, clarifying repayment claims for incorrectly charged VAT. The taxpayer sought the return of previously reported and self-corrected output tax on behalf of 38 companies related to packaging and shipping costs. The self-correction was based on tax office guidance that packing freight costs are a cost of fulfilling the sales agreement and that the tax calculation must follow the goods’ tax rate. The tax office found the tax was passed on to the buyers, so the repayment requirement was limited to zero Norwegian kroner. The Tax Appeals ...