- 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
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