Norway Tax Board Clarifies VAT on Construction of Pedestrian Paths

• Norway Tax Appeals Board issued a decision on VAT for construction work
• The decision clarifies VAT application on construction expenses for two pedestrian and cycle paths
• A company sought VAT refunds for constructing paths later transferred to public entities
• The company argued the construction was maintenance, exempt from VAT
• The Tax Office labeled the work as new construction or upgrades due to significant changes, requiring VAT adjustment
• The Tax Appeals Board partially supported the company’s view
• It recognized some expenses as maintenance, not subject to VAT
• It identified other aspects of the work as new construction, needing a VAT adjustment

Source: globalvatcompliance.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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