Norway Tax Agency Clarifies Taxation of Transport Services Under VAT Act

The Norwegian Tax Administration April 8 posted online Tax Appeals Board Decision No. SKNS1-2025-13, clarifying the taxation of transport services under the VAT Act. The taxpayer, a transport service provider, requested a binding advance ruling on whether their transport services for foreign VOEC-registered businesses with respect to sales to Norwegian consumers were exempt from VAT under Section 6-28 of the VAT Act. The Tax Office concluded that the services weren’t covered by the tax exemption. The taxpayer appealed, arguing that the services should be exempt as part of international transport. In dismissing the taxpayer’s appeal, the Tax Appeals Board found ...