It follows from the Value Added Tax Act § 8-3 first paragraph letter d) that the right to deduct pursuant to § 8‑1 does not include input VAT on “in-kind remuneration” of the company’s employees.
Taxpayers have deducted input VAT on career change services, which is regarded as “in-kind remuneration” of the company’s employees, cf. the Value Added Tax Act § 8‑3 first paragraph letter d).
Source: skatteetaten.no
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