Determination of outgoing VAT from holding companies when purchasing remotely deliverable services from abroad and imposing additional tax

The case concerns the recalculation of outgoing VAT for the period 2016-2017 on the basis of non-reporting of VAT on purchases of remotely deliverable services from abroad. The disputed amount amounts to NOK 24,812.

The case also concerns the imposition of additional tax of 20%. Additional tax levied on the disputed amount amounts to NOK 4,962.

Questions about taxpayers can be considered “self-employed” and whether the services in question are so-called “remotely deliverable services”.

The complaint was not upheld.

Source: skatteetaten.no

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