Amendment to the Value Added Tax Act – fishermen to receive a refund of excess input value added tax in certain circumstances

• The text is about changes to the Value Added Tax Act.
• The changes were made by the Ministry of Finance.
• The changes will come into effect on January 1, 2024.
• The changes modify the Value Added Tax Act of June 19, 2009.
• The specific amendment is to Section 11-6, first paragraph.
• The amendment allows fishermen to receive a refund of excess input value added tax in certain circumstances.
• The amendment will take effect on January 1, 2024.

Source: lovdata.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.