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Amendment to Value Added Tax Regulations: Ownership of Motorcycles in Reindeer Husbandry

  • The text is a regulation regarding changes to the value added tax regulations.
  • The regulation was issued by the Ministry of Finance.
  • It will come into effect on January 1, 2024.
  • It amends a previous regulation from December 15, 2009.
  • The change involves the ownership of off-road motorcycles in the reindeer husbandry industry.
  • Reindeer herders with the right to own reindeer in the Sami reindeer grazing area can own up to four off-road motorcycles without them being considered as personal vehicles.
  • Reindeer herders with the right to practice reindeer husbandry outside the Sami reindeer grazing area can own up to eight off-road motorcycles without them being considered as personal vehicles.
  • A new off-road motorcycle can be acquired after 24 months, except in cases where a vehicle is condemned and needs to be replaced.
  • The change will take effect on January 1, 2024.

Source: lovdata.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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