Act Amending the Act Amending the Value Added Tax Act

• Norway enacted an amendment law on 23 June 2026, effective 1 July 2026, concerning changes to the VAT Act amendment law.
• The change modifies Section 3-30, third paragraph, second sentence, of the 22 December 2025 amendment law.
• It states that the same rule applies if a business can document that VAT was charged on the service outside the VAT area and make it likely that this VAT cannot be deducted or refunded.
• The law amends earlier acts from 2009 and 2025.

Source: lovdata.no

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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