Norway: Data Center Services Deemed Multiple Supplies for VAT, Not a Single Unified Supply

The Norwegian Tax Appeals Board ruled that data center services provided to foreign customers are not a single, unified supply for VAT purposes.
Data center services include multiple elements such as secure premises, power supply, cooling, fire protection, and IT infrastructure, with electricity billed separately.
Customers own the servers, while the company safeguards and operates the environment.
The Board upheld the Tax Office’s decision that each component of the service must be assessed individually for VAT, not as a single exempt supply.
Taxable persons must apply VAT to each distinct good or service provided, rather than treating the entire package as one supply.

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.