- 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.
Latest Posts in "Norway"
- Tax Representative in Norway and VAT Registration: A Complete Guide for Czech Companies
- Norwegian Tax Appeals Board Rules VAT Applies to Imported Services in Banking Sector
- Norwegian Tax Agency Clarifies VAT Rules for Developers of Care Service Apartments
- Norwegian Tax Ruling: No VAT Compensation for Developers of Health Service Apartments
- Norway Court Confirms VAT on Cruises in Norwegian Waters, Affecting International Passengers
