Norway Tax Agency Posts Board Ruling on VAT Treatment for Services Provided to Norwegian Customers

The Norwegian Tax Administration March 23 posted online Tax Appeals Board Decision No. SKNA17-2023-6, on the VAT treatment for the delivery and assembly of goods to Norwegian customers. The taxpayer was a Norwegian branch of a foreign company that appealed against a decision on the recalculation of output VAT and the imposition of additional tax. The Tax Appeals Board held that: 1) a genuine and complete separation of contracts and payment routines must be proven for tax calculation splitting; since this was not demonstrated, the taxpayer is obliged to pay tax for the entire contract delivery; 2) the tax exemption ...