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Exemption for electric vehicles, (electronic) news, and construction of embassy buildings, reimbursement for goods that are re-exported

  • Sales and leasing of vehicles that use only electricity for propulsion are exempt from value added tax.
  • The sale of battery for vehicles as mentioned in the first paragraph is exempt from value added tax.
  • Sales of services that are directly related to the construction of embassy buildings are exempt from value added tax
  • For goods that are re-exported, cf. the first paragraph, letters a to c, there is a condition for reimbursement that the goods are re-exported within one year of importation.
  • Sales of newspapers, including electronic newspapers, which mainly contain text and still images, are exempt from value added tax.  See also THIS update.

Some of these changes apply immediately, while others go live per 1 July 2020.

Source: lovdata.no

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