Prop.1 LS (2022–2023) , Inst.4 L (2022–2023) , Legislative Decree 34 (2022–2023) . The Storting’s first and second hearings, respectively. 13 and 16 December 2022. Promoted by the Ministry of Finance.
Amendments to the following law:
| Act of 19 June 2009 No. 58 on value added tax (VAT Act) . |
IN
The following changes are made in Act 19 June 2009 no. 58 on value added tax :
Section 2-1 , third paragraph, first sentence shall read:
Providers who supply goods covered by section 3-1 second paragraph and services covered by section 3-30 which are delivered to recipients other than traders or public enterprises domiciled in the VAT area must be registered.
Section 3-30 shall read:
Section 3-30. Services
| (1) VAT must be calculated on remotely delivered services that are purchased outside the VAT area when the recipient is domiciled in the VAT area and the service is subject to VAT on turnover in the VAT area. However, this does not apply if the service is included in the basis of calculation according to Section 4-11 , first paragraph. |
| (2) If the service is used in the VAT area by a trader or public enterprise resident in the VAT area, VAT must be calculated even if the service is delivered to a recipient who is resident outside the VAT area. However, this does not apply if it can be documented that VAT has been calculated on the service outside the VAT area. |
| (3) If the delivery of electronic communication services takes place through a fixed terminal in the VAT area, VAT must be calculated even if the recipient is not resident in the VAT area. If the delivery takes place through a fixed terminal outside the VAT area, no VAT shall be calculated, even if the recipient is resident in the VAT area. |
Section 6-2 is repealed.
§ 6-7 shall read:
§ 6-7. Vehicles covered by the Storting’s decision on re-registration fee
| (1) Sales of vehicles covered by the Storting’s decision on re-registration tax are exempt from value added tax if the vehicle has been registered in this country. The exemption also includes vehicles as mentioned in the decision § 1 tax group c and which have a permitted total weight of 7,500 kg or more. |
| (2) The Ministry may issue regulations stating that the exemption in the first paragraph covers goods other than the vehicle itself and work carried out on the vehicle. |
§ 6-8 shall read:
§ 6-8. Vehicles that only use electricity for propulsion
| (1) Sales and leasing of vehicles that only use electricity for propulsion, and where the electricity is produced in fuel cells, are exempt from VAT. |
| (2) Sales of passenger vehicles that only use electricity for propulsion, and where the electricity is supplied from a battery pack that can be charged from an external power source, are exempt from value added tax for consideration up to and including NOK 500,000. |
| (3) Leasing of passenger vehicles that only use electricity for propulsion, and where the electricity is supplied from a battery pack that can be charged from an external power source, is exempt from VAT if the leasing company’s cost price for the leased passenger vehicle is NOK 500,000 or less. If the cost price is higher, value added tax must be calculated on the rent multiplied by the cost price that exceeds NOK 500,000 divided by the cost price. Leasing means the hiring of a passenger vehicle where the rental period, according to a written agreement, is at least 30 days. |
| (4) The Ministry may issue regulations on which vehicles are covered by the first to third paragraphs. |
§ 6-22 second and third paragraphs shall read:
| (2) Turnover of remotely delivered services is exempt from VAT when the recipient is resident outside the VAT area. |
| (3) The second subsection does not apply if the supply of electronic communication services takes place through a fixed terminal in the VAT area. If the supply of such services takes place through a fixed terminal outside the VAT area, the supply is exempt. |
Section 11-3 shall read:
Section 11-3. Import of services
| (1) When purchasing remotely deliverable services covered by § 3-30 , the recipient who is a business or public entity must calculate and pay value added tax. If the recipient is not registered in the VAT register, VAT must first be calculated and paid when the total purchases for a term exceed NOK 2,000, VAT not included. |
| (2) If the recipient is other than a trader or a public enterprise as mentioned in the first paragraph, the provider mentioned in § 2-1 third paragraph must calculate and pay value added tax. |
| (3) The Ministry may issue regulations on conditions for the recipient of services that can be delivered remotely, covered by § 3-30 , not to be regarded as a trader or public enterprise. |
Section 14-4 first paragraph letter b shall read:
| b. | services covered by § 3-30 which are delivered to recipients other than traders or public enterprises domiciled in the VAT area. |
Section 15-10 , fourth paragraph, first sentence shall read:
Providers in the simplified registration scheme must keep an overview of transactions covered by section 3-1 second paragraph and section 3-30 .
II
The law enters into force on 1 January 2023.
When leasing a vehicle, the following transitional rule applies:
Leasing of vehicles that only use electricity for propulsion, and which were exempt from VAT at the time of acquisition, are exempt from VAT if the vehicle is delivered to the lessee before 1 January 2023 after entering into a leasing agreement. The exemption applies even if the leasing agreement is transferred to a new lessee.
Source: lovdata.no
