- Norway’s District Court in Oslo ruled that VAT applies to international cruises in Norwegian waters.
- VAT is applicable to passenger transport, catering, and other services within the Norwegian VAT area.
- Cruises must only transit through Norway to qualify for VAT exemption.
- Factors include the duration of stay, number of ports visited, and time spent in Norway.
- The case involved cruises from England and Germany, spending significant time in Norwegian waters.
- The ruling has been appealed, and businesses should review their operations in the Norwegian VAT area.
Source: vatabout.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.
