- Norwegian Tax Administration clarified VAT treatment for used car sales
- Company sold cars on commission for private individuals and businesses
- Taxpayer temporarily registered cars in its name before final buyers’ names
- Taxpayer sought clarification on VAT exemption
- Tax Office found taxpayer not considered commission agent
- Taxpayer acted as authorized representative selling cars in others’ names
- Turnover not exempt under VAT Act
- Taxpayer should calculate tax on turnover, which was fee taken from sales consideration
Source: news.bloombergtax.com
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.
