Norway Tax Agency Posts Board Ruling Clarifying Tax Treatment of Input VAT in Business Transfers

The Norwegian Tax Administration Nov. 21 posted online Tax Appeals Board Decision No. SKNA15-2025-56, clarifying the tax treatment of input VAT in business transfers. The taxpayer, a company pre-registered for VAT, planned to transfer its business to a fully owned company also pre-registered for VAT. The taxpayer sought clarification on whether the transfer required deletion of its pre-registration or reversal of input VAT deductions, given that both companies operated in the same sector and wouldn’t change post transfer. The Tax Office held that the conditions for pre-registration would lapse upon the business being transferred, requiring deletion from the VAT register ...