Norway Tax Agency Posts Board Ruling Clarifying VAT Rules on Imported Intra-Group Support Services

The Norwegian Tax Administration June 3 posted online Tax Appeals Board Decision No. SKNA7-2023-4, clarifying the outgoing VAT rules for imported intra-group support services. The taxpayers, two jointly registered subsidiary companies, were nonresident insurance providers that operated in the Norwegian market. Following an assessment, the Tax Office issued a notice of VAT recalculation to both taxpayers on the grounds that they were registered jointly, and imposed a 20 percent additional tax liability. The taxpayers appealed the Tax Office’s decision, claiming that there was no basis for recalculating the outgoing VAT or imposing additional tax. On appeal, the Tax Appeals Board ...