Norway Tax Agency Clarifies VAT Treatment of Sales of Used Cars

The Norwegian Tax Administration Aug. 14 posted online a binding advance statement clarifying the VAT treatment for used car sales. The taxpayer, a company, sold cars on commission for private individuals and businesses using online platforms. It would temporarily register the cars in its name with the Road Administration at the time of sale before they were registered in the final buyers’ names. The taxpayer sought clarification as to whether the sales to its company would be exempt under the VAT Act. The Tax Office found that: 1) the taxpayer couldn’t be considered a commission agent selling cars on commission ...