Case number SKNS1-2021-52
The case concerns an appeal against a binding prior statement (BFU).
The question is whether payment of amounts from A to cover conversion costs and estimated loss of rental income is considered turnover in relation to the VAT Act and thus the obligation for the submitter to collect outgoing VAT.
The tax office concluded in the BFU that the submitter must calculate outgoing VAT on the part of the payment from A that must be regarded as consideration for a taxable conversion service. Payment that is considered as compensation for loss of rental income is not considered as turnover.
The complaint was not upheld.
Source: skatteetaten.no
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