In Act 19 June 2009 no. 58 on value added tax, the following changes are made:
Section 4-12 second paragraph shall read:
(2) Remuneration stated in foreign currency is converted into Norwegian kroner based on the conversion rate at the time of delivery determined pursuant to section 6-12 of the Transport of Goods Act .
§ 9-1 second paragraph letter a shall read:
a. machinery, fixtures and other operating assets where VAT included in the cost price amounts to at least NOK 50,000, however not vehicles that are exempt from VAT according to section 6-7 first paragraph
Section 10-7 second paragraph shall read:
(2) For goods that are re-exported, cf. first paragraph letters a to d, it is a condition for reimbursement that the goods are re-exported within one year of importation. The deadline can be extended in special cases. The requirement for re-exportation can be waived if the goods are destroyed under the control of or by agreement with the customs authorities against the person who was responsible for the value added tax according to section 11-1 first paragraph bearing the costs.
§ 14-1 second and third paragraphs shall read:
(2) Joint registration and voluntary registration according to § 2-3 fourth to sixth subsections can take place at the earliest with effect from and including the task term in which the electronic application for registration is logged in the reception center as approved. Approval is confirmed by electronic receipt.(3) Voluntary registration according to § 2-3 first and second paragraphs can take place at the earliest with effect from and including a task term that expired in the last six months before the electronic application for registration was logged in the reception centre. Approval is confirmed by electronic receipt.
II
The changes under I take effect immediately.
Source: lovdata.no
