- The Norwegian Tax Administration issued a ruling on output VAT obligations for car dealers registering and deregistering vehicles before exporting them.
- The taxpayer bought vans from a nonresident manufacturer, registered them in Norway, then planned to export them.
- The VAT exemption for withdrawals does not apply since the vehicles are not used as business assets.
- The taxpayer must calculate output VAT when registering vehicles in their name, even if the vehicles are soon deregistered and exported.
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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