Questions about a holding company shall be considered self-employed in relation to the purchase of remotely deliverable services from abroad as well as the imposition of additional tax

The case concerns the determination of outgoing VAT for the period 2014-2017 on the basis of non-reporting of VAT on purchases of remotely deliverable services from abroad. Additional tax of 20% has also been imposed. The disputed amount is VAT of NOK 2,450,190 and additional tax of NOK 490,037.

Questions about taxpayers can be considered “self-employed” in relation to the Value Added Tax Act § 3‑30.