Norway Tax Agency Clarifies VAT Invoicing Requirement for Demolition, Remediation Work

The Norwegian Tax Administration March 20 posted online Tax Appeals Board Decision No. SKNA6-2026-27, clarifying the VAT invoicing requirement for demolition and remediation work. The taxpayer, a contractor company, planned to carry out demolition, environmental remediation, and potential later development of plots. The taxpayer sought clarification on whether VAT invoicing and reporting for the demolition and remediation work could be deferred until takeover of contract work for the fully developed plots, as no payment would be received before final completion. The Tax Office concluded that the demolition and remediation constituted a separate partial delivery that had to be invoiced. The ...