Norwegian Tax Appeals Board Clarifies VAT Deductions for Employee Accommodation and Transport Costs

• The Norwegian Tax Administration clarified VAT deductions for accommodation and transport costs.
• The case involved a joint venture construction company providing lodging and meals for employees and subcontractors.
• The Tax Office initially denied VAT deductions, labeling the expenses as private.
• The Tax Appeals Board ruled that accommodation, food service, and cleaning expenses were deductible.
• Transport expenses were deductible except for travel between the train station and worksite, considered private commuting.

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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