- The case involves a complaint about a binding preliminary ruling (BFU) regarding whether A municipality can charge B AS a construction fee without VAT for the development of infrastructure.
- The tax office concluded in the BFU that A municipality should calculate VAT when charging B AS a construction fee for the implementation of security and stabilization measures.
- The complaint is accepted.
- The case involves the possibility of using the construction fee model, where A municipality is entitled to VAT compensation for the costs incurred as a developer for security and stabilization measures, while also charging B AS a construction fee without VAT.
- The request also seeks clarification on whether the security and stabilization measures being built are covered by the adjustment provision.
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.
Latest Posts in "Norway"
- Regulation Amending the Value Added Tax Regulation, Effective March 23, 2026
- Advance Tax Ruling: Voluntary VAT Registration for Leasing Care Homes to Municipality for Elderly Care
- Norwegian Data Center Services to Foreign Customers Ruled Subject to VAT as Separate Supplies
- Advance Ruling: Invoicing Construction Work at Agreed Delivery Date and VAT Payment Timing
- Changes in the Norwegian VAT regulations from 2026
