- The Norwegian Tax Administration clarified VAT invoicing requirements for demolition and remediation work.
- Contractors must invoice and report VAT for demolition and remediation as a separate partial delivery.
- VAT invoicing cannot be deferred until the final completion or takeover of fully developed plots.
- The clarification was issued in Tax Appeals Board Decision No. SKNA6-2026-27.
Source: news.bloombergtax.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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