- Data-center services provided to nonresident customers in Norway are not considered a single VAT-exempt supply.
- Each service component (digital and physical) must be assessed separately for VAT purposes.
- Only electronically delivered services may qualify as remotely deliverable and potentially VAT-exempt.
- Physical services (storage, electricity, cooling, security) remain subject to VAT.
- Storage and related services are considered to take place in Norway and do not qualify as used entirely outside the VAT area.
Source: globalvatcompliance.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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