Tax Directorate Decision on VAT Compensation Claims After Company Mergers and Registration Requirements

• The tax office rejected a VAT compensation claim submitted by a merged company (AB) for activities of the absorbed company (B), citing registration requirements and timing.
• The Skattedirektoratet decided that compensation claims for activities before the merger should not be rejected solely because they were not submitted during a “transition phase.”
• The main issue was whether the new company (AB) could claim VAT compensation for B’s pre-merger activities using AB’s organization number.
• Skattedirektoratet found that there is no general principle of continuity in VAT compensation law, but in this case, B had already submitted a claim for the relevant period on its own organization number, which was approved.

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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