- The Norwegian Tax Administration posted a decision on April 8 regarding VAT on transport services.
- A transport service provider sought a ruling on VAT exemption for services to foreign VOEC-registered businesses.
- The Tax Office determined the services were not exempt from VAT.
- The taxpayer appealed, claiming the services were part of international transport.
- The Tax Appeals Board dismissed the appeal.
- The Board found the services did not qualify for exemption under Section 6-28 of the VAT Act.
- The services were considered purely domestic without a cross-border element.
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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