Questions about determining outgoing VAT for holding companies when purchasing remotely deliverable services and imposing additional tax

  • Published: 09.03.2022
  • Released: 28.05.2018
Case number SKNA1-2018-71

Appeal against a decision to recalculate outgoing VAT by NOK 314,846 as a result of the purchase of remotely deliverable taxable services from abroad and the imposition of a 20% surcharge of NOK 62,969.

The complaint was not upheld.

Legal references:

the Value Added Tax Act § 3-30, the Tax Administration Act §§ 14‑3-14‑6

The secretariat is of the opinion that in this case a level of activity has been demonstrated beyond being a passive holding company and that value added tax shall be calculated in accordance with the Value Added Tax Act § 3‑30.



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