Norway Tax Agency Posts Board Ruling on Additional Tax for Incorrect VAT Registration

The Norwegian Tax Administration April 12 posted online Tax Appeals Board Decision No. SKNS1-2022-15, on the 40 percent additional tax penalty due to incorrect VAT registration. The taxpayer, a Norwegian branch of a foreign company, imported special waste and transported it to an incineration plant from which it purchased combustion services, subject to VAT. The taxpayer registered for VAT and claimed input VAT credit for providing transportation services to the plant. The tax authority found that the taxpayer didn’t actually supply taxable services and that the VAT registration and input VAT claim were fraudulent. The taxpayer appealed the imposition of ...