Determination of VAT on Installation Works: Case SKNS1-2024-5

• Case involves determination of outgoing VAT in connection with installation work carried out in Land1 and Norway
• Question of whether turnover in Land1 should be considered as Norwegian domestic turnover
• Also involves tax timing and additional tax of 20%
• Disputed amount is outgoing VAT of NOK […] and additional tax of NOK […]
• Secretariat recommends that installation work in Land1 not be considered as Norwegian domestic turnover
• Decision on tax timing for turnover in Norway and associated additional tax upheld
• Rate of additional tax reduced from 20% to 5% due to long processing time
• Partial acceptance of the appeal
• References to VAT Act, Tax Administration Act, and European Convention on Human Rights Art. 6 No. 1

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.

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