- Norwegian Tax Administration clarifies VAT treatment for foreigner’s installation work
- Taxpayer, a Norwegian Registered Foreign Enterprise, lacked physical presence in Norway
- Tax Office concluded entire contract taxable in Norway, requiring ongoing invoicing
- Tax Appeals Board partially upheld Tax Office’s assessment
- Taxable turnover in Norway follows transfer of risk test
- Installation work performed outside of Norway not considered Norwegian domestic turnover
- Manufacturing contracts’ tax liability requires objective interpretation, mandating delivery upon completion and final remuneration claim
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.
