It follows from the Value Added Tax Act § 8-3 first paragraph letter d) that the right to deduct pursuant to § 8‑1 does not include input VAT on “in-kind remuneration” of the company’s employees.
Taxpayers have deducted input VAT on career change services, which is regarded as “in-kind remuneration” of the company’s employees, cf. the Value Added Tax Act § 8‑3 first paragraph letter d).
Source: skatteetaten.no
Latest Posts in "Norway"
- Regulation Amending the Value Added Tax Regulation, Effective March 23, 2026
- Advance Tax Ruling: Voluntary VAT Registration for Leasing Care Homes to Municipality for Elderly Care
- Norwegian Data Center Services to Foreign Customers Ruled Subject to VAT as Separate Supplies
- Advance Ruling: Invoicing Construction Work at Agreed Delivery Date and VAT Payment Timing
- Changes in the Norwegian VAT regulations from 2026
