19th edition, 2023. The book aims to provide an overview of the provisions in the Value Added Tax Act and the Act on Compensation of Value Added Tax, with particular emphasis on the practice of the tax authorities.
In this year’s edition, chapter 23 is about compensation of value added tax to municipalities, county councils, etc. completely rewritten. Chapter 7, which applies to goods on which VAT is not to be calculated upon importation, has also been significantly reworked. In addition, the mention of the exception for financial services in section 3-6 has been somewhat reworked. Otherwise, the book is updated in the same way as previous editions.
The target group for the handbook is primarily employees of the tax authority. The book is intended as a contribution to simplify the work and to achieve a correct and uniform practice in tax administration. When the book is published for a wider audience, it is because we hope that the material may also be of interest outside the agency.
Source Skatteetaten
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