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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