Amendments to the Value Added Tax Act: VAT Exemptions for Electric Vehicles and Remote Services

• Amendments to the Value Added Tax Act (VAT Act) take effect on January 1 and July 1, 2026.
• VAT exemption for the sale and leasing of fully electric passenger vehicles applies up to a value/cost price of NOK 300,000; above this, VAT is calculated proportionally.
• New rules clarify VAT obligations for services used within the VAT area by entities based outside it, with certain exceptions for deductible or already-taxed services.
• Registered VAT entities can deduct input VAT on remote services used outside the VAT area.
• The Ministry of Finance is authorized to issue regulations on definitions, calculation methods, and implementation details for these changes.

Source: lovdata.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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