Skattedirektoratet issues statement on VAT Act interpretation for “Marketplace for cloud services” funding.

• Skattedirektoratet issued a statement on the interpretation of the VAT Act
• Appropriations to DFØ for the “Marketplace for cloud services” are not considered service delivery to the Ministry of Finance
• The activity will not generate turnover for DFØ and does not require VAT registration
• VAT Act § 3-10 takes precedence over § 2-2 in determining economic activity for state suppliers under EEA law
• Skattedirektoratet referred to a previous statement on a tax matter from DFØ

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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