Norway Requires Split VAT for Data Center Services to Foreign Customers With Customer-Owned Servers

Norway’s Tax Appeals Board ruled that data center services sold to foreign customers with customer-owned servers must be split for VAT purposes.
Remote deliverable digital operations/monitoring can be zero-rated for VAT when sold to qualifying foreign business customers.
Physical hosting, storage, and other place-bound services performed and used in Norway are subject to Norwegian VAT.
The decision emphasizes the need for businesses to carefully structure agreements and invoices to reflect the economic reality of bundled services.

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.