Norway Tax Agency Posts Board Ruling on Import VAT Deduction on Goods for Manufacturing Facility

The Norwegian Tax Administration Aug. 14 posted online Tax Appeals Board Decision No. SKNS1-2023-39, on deductions of import VAT on goods imported from abroad for installation in a Norway plant. The taxpayer contracted with a seller for the import of the goods for installation in the taxpayer’s manufacturing facility as production equipment. The Tax Authority held that the taxpayer couldn’t deduct the VAT incurred on import because it was assignable to the seller’s business activities, not those of the taxpayer. On appeal, the Tax Appeals Board held that the taxpayer was entitled to the deduction because: 1) the goods being …

Source Bloombergtax (Paid access)

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