- The main question in the request for a binding advance ruling was whether there was turnover for VAT purposes when the tenant is required to pay a minimal amount referred to as rent and the landlord is to waive this amount continuously.
- The conclusion of the Norwegian Tax Administration is that the premises that F is to sublet to S cannot be included in F’s voluntary registration for VAT purposes.
- There is no basis to address the other questions raised in the request.
- The background of the request is described in the submission received on May 25, 2023.
- The company withdrew the request for a binding advance ruling because the planned agreement between F and S would not fulfill the requirement that the area must be leased out.
- The company is now considering entering into an agreement where S will pay a certain consideration to F, which will be waived continuously.
- The request includes three questions regarding VAT regulations.
Source: skatteetaten.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.
