Norway Tax Agency Posts Board Ruling on VAT Exemption for Television News Services

The Norwegian Tax Administration Oct. 29 posted online Tax Appeals Board Decision No. 01 NS 80/2020, on the VAT exemption for television news services. A company provided television news services to private and corporate customers through various channel packages. The company requested an advisory statement on the VAT exemption for electronic news services, and a clarification of the term “mainly”, found within the VAT regulations. The tax office clarified that the term “mainly” is interpreted as including at least 80 percent of the content per channel as news and current affairs to claim the exemption. The company challenged the assessment, ...