- No single composite supply: The Skatteklagenemnda confirmed that the provision of data center operation services (where foreign customers own the servers) does not constitute one single, composite supply for VAT purposes; instead, it consists of separate supplies of goods and services, each requiring its own VAT assessment.
- No automatic VAT exemption under § 6‑22: Because the services must be assessed individually, the overall delivery could not be treated as VAT‑exempt as a collective supply under the exemption for services supplied entirely for use abroad (VAT Act § 6‑22).
- Complaint rejected: The taxpayer’s appeal against the binding advance ruling was not upheld, and the tax authorities’ original conclusion on the VAT treatment of the data center services was maintained.
Source Skatteetaten.no
Latest Posts in "Norway"
- Norway Expands VAT to Remotely Supplied Services Used in Norway Effective July 2026
- Norway Implements Temporary Fuel Tax Cuts Following Parliamentary Decision
- Norway to Mandate Digital Bookkeeping and E-Invoicing for Businesses Starting 2027
- Norway Unveils Timeline for Mandatory E-Invoicing and Digital Bookkeeping by 2030
- VAT Treatment of Norwegian Data Centre Services for Foreign Customers: Key Legal and Tax Issues
