Norway Tax Agency Clarifies VAT Rules for Sales of Interpreting Services When Using Subcontractors

The Norwegian Tax Administration Dec. 9 posted online a statement of principle clarifying the VAT rules for sales of interpreting services when subcontractors are used. The clarification explains that: 1) interpreting services are exempt from VAT when they are integrated into and become part of a health, social, or educational service, even when the interpreting service is provided through a subcontractor; 2) the Directorate of Taxes previously addressed the tax treatment of interpreting services; 3) interpreting services are generally subject to VAT under Section 3-1 of the VAT Act, and that exemptions apply under Sections 3-2, 3-4, and 3-5 for ...