Norway Tax Agency: Repayment Claims for Incorrectly Charged VAT Clarified by Tax Appeals Board

• Norwegian Tax Administration clarifies repayment claims for incorrectly charged VAT
• Taxpayer sought return of previously reported and self-corrected output tax for 38 companies related to packaging and shipping costs
• Tax office guidance stated packing freight costs are a cost of fulfilling sales agreement and tax calculation must follow goods’ tax rate
• Tax office found tax was passed on to buyers, limiting repayment requirement to zero Norwegian kroner
• Tax Appeals Board found special case where tax authorities could waive demand for correction
• Tax Appeals Board agreed repayment claim should be reduced to zero kroner for specific reasons

Source: news.bloombergtax.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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