Tax Administration Clarifies VAT and Employer Contributions on Taxable Benefits

• The Norwegian Tax Administration has clarified additional VAT and employer contributions on taxable benefits.
• A real estate management and investment firm contested supplementary taxation on employer-owned vehicle use and personal expense reimbursement.
• The Tax Appeals Board upheld the additional taxation.
• The company is liable for standard additional tax on national insurance contributions and VAT due to inaccurate information.
• An escalated additional VAT applies due to the company’s gross negligence in not registering for VAT when required.
• The company faces an elevated additional tax on national insurance contributions due to incomplete or incorrect information provided to the tax agency.

Source: globalvatcompliance.com

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.

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