Norwegian Tax Notice Clarifies VAT on Construction Administration Services

• The Norwegian Tax Administration issued a notice on November 4 regarding VAT taxation of construction administration
• A company managing construction projects was assessed under the VAT Act for purchases made in its name but funded by builders
• The Tax Directorate clarified that the company does not undertake construction itself, thus not covered by the VAT Act
• The company should not be registered for VAT on its management activities
• The company cannot claim deductions for input tax on invoices from suppliers nor invoice its activities with VAT included

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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