Tax Appeal Board Decision on VAT Treatment of Loyalty Program Bonus Points Transactions

• The case involves an appeal on a binding advance ruling.
• The main issue is whether certain transactions with bonus points in loyalty programs are considered sales under the VAT Act.
• The relevance of EU law in Norwegian VAT law is also questioned.
• The Tax Directorate concluded that the transactions are considered sales as services are provided in exchange for compensation.
• The appeal is dismissed.

Source: skatteetaten.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.