- The Norwegian Tax Administration clarified that input VAT on costs to acquire, construct, operate, and maintain temporary employee accommodations such as barracks is generally deductible when used in taxable business activities.
- These accommodations are treated as movable property for VAT purposes, so the special VAT restriction for real property used for housing or welfare needs does not apply to barracks.
- Deductibility requires that the accommodation need be tied to a specific work assignment.
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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