VAT Treatment of Norwegian Data Centre Services for Foreign Customers: Key Legal and Tax Issues

Norwegian data centre services for foreign customers raise complex VAT questions due to differences between Norwegian and EU VAT rules.
Recent rulings clarify that data centre services involving customer-owned servers are considered multiple distinct supplies, not a single composite supply, for VAT purposes.
Each service (e.g., storage, electricity, cooling, security) must be individually assessed for VAT treatment.
The central issue is whether these services qualify for VAT zero-rating when supplied to foreign businesses.
The rulings emphasize the need to distinguish between remotely deliverable and place-bound services in VAT assessments.

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.