Norway Clarifies VAT Pre-Registration and Input VAT Deductions in Business Transfers

The Norwegian Tax Appeals Board clarified the tax treatment of input VAT in business transfers.
When a pre-registered VAT company transfers its business to another pre-registered VAT company, pre-registration conditions lapse.
The original company must be deleted from the VAT register and reverse its input VAT deductions.
The transfer is considered a liquidation under VAT law, requiring a refund of deducted input VAT.

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.