- The Swedish company Boozt has won a case against the Norwegian Tax Administration, allowing them to use simplified VAT registration in Norway.
- This decision could save Boozt approximately 45 MNOK per year in customs duties and reduce administrative burdens.
- The judgment may also have implications for other foreign companies selling online to Norway, as they may be able to qualify for the simplified registration scheme and save costs.
- The District Court ruled in favor of Boozt, stating that their sales did not constitute domestic sales in Norway.
- The judgment is not final and can be appealed to the Court of Appeal.
- If the judgment becomes final, Boozt’s change to simplified VAT registration could result in significant cost savings and exemption from customs duties on goods below NOK 3,000.
- Other companies should consider whether they can change their business model to qualify for the simplified registration scheme, but should also be aware of the legal uncertainty surrounding the interpretation of the VAT Act.
Source: blogg.pwc.no
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
