5 Major Developments in Norway

5 Major Developments in Norway

• VOEC Norway

• Norway Tax Agency Posts Board Ruling on VAT Treatment of delivery and assembly of goods to Norwegian customers

• Disable manufacturing contracts and the provisions on adjustment for value added tax

• Various amendments to the Value Added Tax Act

• VAT Compensation in case of economic activity and swimming facilities (Helgeland District Court judgment)

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Customs

• Possible to split the deliveries into one part of goods and one part of services? Exemption for sales of goods and services for use on foreign vessels?

Deduction (Input Tax Credit)

• VAT Compensation in case of economic activity and swimming facilities (Helgeland District Court judgment)

Digital Services Tax

• VOEC Norway

E-Commerce / Electronic Services

• E-Commerce in Norway

• Consultation to remove VAT on online newspapers

Exemption

• 2023 Revised Budget: No more VAT on the supply of more video and audio content in electronic newspapers

• Norway to simplify rates and exemptions?

• Possible to split the deliveries into one part of goods and one part of services? Exemption for sales of goods and services for use on foreign vessels?

Export

• Various amendments to the Value Added Tax Act

Fiscalization

• What is the SAF-T cash register export in Norway?

• Are there mandatory cash register reports in Norway?

• POS exports in Norway: what you need to know

• New document was uploaded: Legal Q&A

• Who is subject to fiscalization obligations in Norway?

• Important Characteristics of the Fiscalization System

• What is the Type of Fiscalization in Norway?

Liability (Reverse Charge/Withholding)

• Norway Tax Agency Posts Board Ruling on VAT Treatment of delivery and assembly of goods to Norwegian customers

Place of Supply

• Norway Tax Agency Posts Board Ruling on VAT Treatment of delivery and assembly of goods to Norwegian customers

Rate

• VAT in Norway: the complete Norwegian VAT guide

• 2023 Revised Budget: No more VAT on the supply of more video and audio content in electronic newspapers

• Norwegian VAT rates in 2023

• Consultation to remove VAT on online newspapers

• Norway to simplify rates and exemptions?

Refund

• VAT Compensation on goods and services

• VAT Compensation in case of economic activity and swimming facilities (Helgeland District Court judgment)

Registration

• VAT in Norway: the complete Norwegian VAT guide

Reporting / Compliance

• Disable manufacturing contracts and the provisions on adjustment for value added tax

• The VAT Handbook 2023

SAF-T (Standard Audit File for Tax)

• Norwegian SAF-T Cash Register Data: Technical Description

Tax Point (When the Chargeable Event Occurs) 

• Disable manufacturing contracts and the provisions on adjustment for value added tax

Taxable Amount

• Various amendments to the Value Added Tax Act