Norway Tax Agency Posts Board Ruling Clarifying Voluntary VAT Registration by Notification

The Norwegian Tax Administration May 27 posted online Tax Appeals Board Decision No. SKNA12-2024-16, clarifying voluntary VAT registration by notification. The taxpayer sublet the first floor of a building to a restaurant. The Tax Office found that the taxpayer wasn’t entitled to input deductions for rent and tenant adaptations for the sublet because it wasn’t part of the taxpayer’s registered business. The taxpayer appealed, asserting that the subletting was a voluntary registration by notification under the VAT Act because the subletting was treated as subject to VAT. The Tax Appeals Board agreed with the Secretariat’s recommendation to deny the deductions ...