- Skattedirektoratet issued a statement on the interpretation of the VAT Act
- Appropriations to DFØ for the “Marketplace for cloud services” are not considered service delivery to the Ministry of Finance
- The activity will not generate turnover for DFØ and does not require VAT registration
- VAT Act § 3-10 takes precedence over § 2-2 in determining economic activity for state suppliers under EEA law
- Skattedirektoratet referred to a previous statement on a tax matter from DFØ
Source: skatteetaten.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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