Car Dealer Registering Vehicles in Own Name—Obligation to Calculate VAT on Withdrawal for Export Sales

• The case concerns whether a car dealer must calculate withdrawal VAT under the VAT Act § 3-24 when registering vehicles in its own name solely to receive manufacturer support, then deregistering and exporting the unused vehicles for auction abroad.
• The tax office concluded that the company is required to calculate withdrawal VAT when registering the vehicle in its own name, regardless of whether the vehicle is soon exported.
• The company buys unsold vans, registers them in Norway to receive factory support, then exports and sells them abroad to avoid lowering prices in the Norwegian market.
• The company sought a binding advance statement to clarify if VAT withdrawal applies when vehicles are registered only to obtain manufacturer support and not used or sold domestically.
• The legal basis is that car dealers must calculate withdrawal VAT when registering vehicles in their own name, with certain exceptions not applicable in this case.

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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