Authority: Determined by the Norwegian Tax Administration on 22 December 2022 based on Act 12 December 2003 no. 108 on compensation of value added tax to municipalities, county authorities etc. (VAT Compensation Act) § 18 and delegation decision 14 January 2011 no. 33 .
IN
In regulation 12 December 2003 no. 1566 on compensation of value added tax to municipalities, county councils, etc. the following change is made:
Section 5 shall read:
§ 5. Disputed claims – manufacturing contracts
In the case of delayed fixing of VAT on disputed claims, cf. VAT Regulations § 15-9-3, compensation for VAT must be included in the tax return for the period the claim has been settled or paid.
II
The regulation comes into force on 1 January 2023, but does not apply to compensation that is or should have been stated in the tax return before 1 January 2023.
Source: lovdata.no
