Case number SKNS1-2022-15
The case concerns a complaint about 40% additional tax as a result of the return of input VAT and incorrect entry in the VAT register, cf. the Tax Administration Act §§ 14-3 – 14-6, cf. the VAT Act §§ 2-1, 10-1 and 14-3. The disputed amount is additional tax of NOK 3,009,807.
The case has been processed in the general department and there has been a dissent.
The Secretariat of the Tax Appeals Board recommends that the taxpayer’s complaint not be upheld.
The complaint is not accepted.
The rate for ordinary additional tax is reduced by 10 percentage points.
Source: skatteetaten.no
Latest Posts in "Norway"
- Norway Adopts New VAT Rules for Cross-Border Services in Multi-Location Entities from July 2026
- Norway Introduces New VAT Rules for Cross-Border Services Impacting Financial Sector from July 2026
- Sweden Proposes Turnover-Based Input VAT Deduction Rule for Mixed Businesses, With Specific Exceptions
- New VAT Compensation Rules from 2026: Easier Applications and Lower Costs for Local Organizations
- Amendments to the Value Added Tax Act: VAT Exemptions for Electric Vehicles and Remote Services
