Law On Value Added Tax (Vat Act)

Original Language Title: Lov om merverdiavgift (merverdiavgiftsloven)

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Read the untranslated law here: https://lovdata.no/dokument/NL/lov/2009-06-19-58

Law on Value Added Tax (VAT Act)


Date LOV-2009-06-19-58


Affairs Ministry

Edited

LOV-2016-06-17-43 from 01/07/2016


Published in 2009 Booklet 7


Effective 01.01.2010, 01.01.2011

Changes
LOV-1969-06-19-66

Promulgated
19.06.2009 kl. 16.45

Short Title
VAT Act - meq.

Chapter Overview:

Chapter 1. Scope. Definitions (§§ 1-1 - 1-3)
Chapter 2. Registration obligation and right (§§ 2-1 - 2-5)
Chapter 3. VAT subject to turnover, outlets and importation (§§ 3- 1 - 3-30)
Chapter 4. Basis for calculation of VAT (§§ 4-1 - 4-12)
Chapter 5. the tax rates and areas for these (§§ 5-1 - 5-11)
Chapter 6. Exemption from VAT (§§ 6-1 - 6-35)
Chapter 7. Goods which no VAT shall be calculated by the importation (§§ 7-1 - 7-8)
Chapter 8. Deductions and Value Added tax (§§ 8-1 - 8-8)
Chapter 9. Setting up and reversal of input VAT (§§ 9-1 - 9-9)
Chapter 10. VAT Refund (§§ 10.1 - 10.9)
Chapter 11. Calculation and payment of VAT (§§ 11-1 - 11-6)
Chapter 12. the tax authorities (§§ 12-1 - 12-2 )
Chapter 13. General rules of procedure (§§ 13-1 - 13-4)
Chapter 14. Registration in the VAT Register etc. and simplified registration scheme (§§ 14.1 - 14.7)
Chapter 15. Duty to provide information about their conditions, etc.. (§§ 15-1 - 15-11)
Chapter 16. Control (§§ 16-1 - 16-11)
Chapter 17. Advance rulings (§§ 17-1 - 17-4) || | Chapter 18. Determination of Value Added tax at the discretion and changing the tax settlement and so on. (§§ 18-1 - 18-4)
Chapter 19. Appeals and avgiftslempning (§§ 19.1 - 19.3)
Chapter 20 proceedings (§§ 20-1 - 20-2) | || Chapter 21. Administrative sanctions and punishment (§§ 21-1 - 21-4)
Chapter 22. Final provisions (§§ 22.1 - 22.3)

Ref. former Law 19 June 1969 No.. 66.

Chapter 1. Scope. definitions

§ 1-1. Substantive scope
(1) This Act applies to VAT. VAT is a tax to the state to be calculated by the reaction, extraction and import of goods and services.

(2) Parliament imposes VAT and determines the rates that will apply, see. Constitution § 75 letter a.

§ 1-2. Geographic Scope
(1) This Act shall apply in the VAT area.

(2) With the tax area means the Norwegian mainland and all areas within the territorial but not Svalbard, Jan Mayen or the Norwegian dependencies.

§ 1-3. Definitions
(1) of this Act with

A)
turnover: delivery of goods and services for payment,

B)
items: physical objects, including real estate, and electricity, water from the waterworks, gas, heat and cold,

C)
services: what can be traded and which are not goods under subparagraphs b, including limited rights to goods and utilization of intangible assets,

D)
taxable persons: the person who is or will be registered in the VAT Register,

E)
output tax, VAT shall be calculated and payable on sales and withdrawals,

F)
input tax: VAT incurred on purchases etc. or upon importation,

G)
exception from the law: sales and withdrawals that are not covered by the law, however, that §§ 16-1 and 16-6 applies,

H)
exemption from VAT, sales and withdrawals that are covered by the law, but there shall not be calculated output VAT,

I)
remote deliverable services: services where performance or delivery, by its nature difficult to associate to a specific physical location,

J)
online services: remote deliverable services delivered over the Internet or other electronic networks and that can not be procured without information technology, where the delivery of services is mainly automated,

K)
public sector: government, municipal and county activities,

L)
specialized vessels in offshore petroleum activities: vessel specifically built or converted for use in the petroleum industry and has missions in such activities

(2) The Ministry may issue regulations concerning what is meant by

A)
person vehicle

B)
artwork, collectibles, antiques and used goods

C)
trifling value

D)
vessels and aircraft in international traffic

E)
online services

Chapter 2. Registration obligation and right

§ 2-1. registration obligation

(1) Businesses and public activities should be registered in the VAT Register if sales and withdrawals that are covered by the law together have exceeded 50,000 kroner for a period of twelve months. For charitable and philanthropic institutions and organizations, the limit of 140,000 kroner.

(2) When selling services that provide no right to attend sports events, the limit on the Registration 3 million. For the top two divisions in football for men and the top division in hockey for men the first paragraph.

(3) A provider delivering electronic services, including electronic communications covered by § 3-30, fourth and fifth paragraphs shall be recorded. When services are delivered using intermediary considered conveys that provider. The above threshold in the first paragraph applies.

(4) Konkursbo be recorded if the debtor was registered or subject to registration.

(5) Dødsbo shall be registered if the deceased was registered or subject to registration.

(6) Fee entities that have not established or resident in the VAT area shall be registered through a representative. The representative must have domicile or place of business in the VAT area.

(7) Traders who have not established or resident in the VAT area and only sells services as mentioned in § 6-28, you can choose whether the organization should be registered in the VAT Register.

(8) The Ministry may issue regulations concerning the registration and documentation obligation etc. of accounting information.

§ 2-2. A recording unit
(1) More businesses run by the same owner shall be registered in the VAT Register as one taxable.

(2) A portion of a taxable persons can be registered as a separate taxable if this part physically and formally separated. In assessing whether such registration shall be permitted, it must be emphasized if the part desired secreted, has special purchases, special inventories and own employees. It is a condition for such registration that it maintains a separate accounting for the separated portion.

(3) Two or more cooperative companies can be registered as a taxable if at least 85 percent of the capital of each company owned by one or more of the cooperating companies. All participating companies in a common registration are jointly and severally liable for payment of VAT.

§ 2-3. Voluntary registration
(1) Businesses and public sector who rent buildings or facilities may voluntarily registered in the VAT Register if the building or facility used

A)
in business that is registered under this Act,

B)
public activities where the highest authority is the municipal council, county council or another board or council under the Local Government Act or municipal legislation,

C)
of inter-municipal and inter-county associations organized by the Local Government Act or municipal legislation.

Thresholds referred to in § 2.1 shall apply correspondingly.

(2) Bortforpaktere of agricultural property at least five acres and landlords of agricultural land without buildings may voluntarily registered.

(3) Businesses and public sector, which leases as described in the first or second paragraph and is registered in the VAT Register, considered voluntarily registered if the lease is treated as subject to VAT.

(4) Associations whose purpose is to build and maintain forest road may voluntarily registered.

(5) Builders outside industry behaves waste water infrastructure in the private sector, may voluntarily registered. It is a condition that the facility after completion over by someone who is registered under § 2.1 for operations in water or wastewater sector.

(6) Businesses and public activities for remuneration set electrified railway lines available to businesses that are registered under this Act may voluntarily registered. The thresholds referred to in § 1.2 shall apply correspondingly.

(7) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including the conditions for registration.

§ 2-4. Preregistration
(1) Any person who has not reached the threshold for registration, may be pre-registered in the VAT Register if

A)
he has made significant purchases that directly relate to later subject to VAT revenue,

B)
subject to VAT turnover of competent exceed the limit within three weeks from the time the sales start.

(2) The Ministry may issue regulations concerning the conditions for pre-registration.


§ 2-5. Lott Fishing By lott fishing shall be the owner, captain or fisherman who supply fish to the buyer or the vessel or fisherman behalf receive settlement for fish, registered in the VAT Register.

Chapter 3. VAT subject to turnover, outlets and importation

In Revenues

§ 3-1. Goods and services
(1) VAT shall be calculated by sales of goods and services.

(2) Turnover of goods in commission considered both as commission honor and Principal turnover.

(3) Revenues of online services is performed using a mediator, regarded both as sellers and disseminate turnover.

(4) Although the turnover of a service is exempt from the Act, this Act shall apply if the service is marketed or communicated by electronic communications and the consideration for the service is collected by the party providing communication service.

§ 3-2. Healthcare etc.
(1) Sales and provision of medical services are exempt from the law, including services that

A.
Covered by health and care law and Specialist Healthcare

B.
Comprised of Dental Health Services Act, as well as dental services

C.
Covered by the National Insurance Act chapter 5 and 10

D.
Rendered by professions authorization or license by the Health

E.
Provision of occupational health

(2) Other goods and services traded as a natural step in the performance of healthcare is covered by the exception in the first paragraph if the product or service provided by the person providing health services.

(3) recruitment and provision of labor which the employee shall exercise healthcare are exempt from the law.

(4) Rental equipment, access to patient portfolio and similar to businesses that provide health services are exempt from the Act if

A)
landlord is a business that provides health,

B)
landlord is a business that is owned by businesses that provide health services,

C)
landlord is a public body which provides health services.

(5) Tannteknikeres sales of own-produced dental products are exempt from the law.

(6) Sales and provision of ambulance services with special adapted transport is exempt from the law.

§ 3-3. Alternative Treatment
(1) Sale and dissemination of alternative therapies are exempt from the Act if the services are provided by professional groups authorization or license by the Health or by practitioners who are registered under the voluntary register of practitioners of alternative treatment by law 27 June 2003 no. 64 about alternative treatment of disease, etc. § 3.

(2) § 3-2, second, third and fourth paragraphs apply correspondingly.

§ 3-4. Social services mv.
(1) Revenues and provision of social services are exempt from the law, including social services

A.
For health and care law and child protection law

B.
Rendered in juvenile institutions, leisure clubs, holiday colonies and the like

C.
Concerning childminding

(2) Other goods and services traded as a natural step in the performance of social services are covered by the exception in the first paragraph if the product or service provided by the party providing the social service.

(3) Supply of labor in which the employee must exercise social services are exempt from the law.

(4) Services concerning the operation of security alarms are exempt from the law.

§ 3-5. Teaching Services etc.
(1) Revenues and provision of educational services are exempt from the law.

(2) The exemption also covers other goods and services that are traded as a natural step in the performance of educational services.

(3) Supply of labor in which the employee shall exercise educational services are exempt from the law.

(4) Serving of pupil and student canteens are exempt from the law.

§ 3-6. Financial services revenue and provision of financial services are exempt from the law, including

A)
sales of insurance services

B)
sales of financial services, but no financial leasing

C)
execution of payment orders

D)
turnover of legal tender

E)
sale of financial instruments and the like

F)
management of mutual funds

G)
management investment company

§ 3-7. Art and culture etc.
(1) Sales and provision of services in terms of access to the theater, opera and ballet performances, concerts, circuses, traveling fairs, dances with live music as well as data hits and similar events that are aimed at children and adolescents are exempt from law. The exemption does not include striptease. The exemption includes programs, souvenirs and similar articles of trifling value traded in connection with such services.


(2) Sales and provision of services in the form of artistic performances of intellectual property are exempt from the law. The exemption also covers services which are an integral and necessary part of the performance.

(3) Sales and provision of tour services are exempt from the law.

(4) The author's sales of own artwork and copyright to their own literary and artistic works are exempt from the law. The same applies to sales by the mediator in the author's name.

(5) Dissemination of works of the author are exempt from the law.

(6) Change of artwork between public museums and art collections are exempt from the law. The exemption also covers cases where public museums and art collections receive artwork from private in exchange for copies or reproductions. The exception does not change that happens with or through an engaged sales of art as nourishment.

§ 3-8. Sports etc.
(1) Sales of services in terms of access to individual sports events are exempt from the law. With single sports event means sports event of the individual organizers are not held more than once per year, and not in two or more consecutive years. It is a condition that the tax entity is not subject to registration for services that provide no right to attend sporting events.

(2) Sales of services in terms of the right to participate in sporting activities are exempt from the law. The exemption does not include the sale and letting of the right to use athletes from other than sports clubs etc. if sports facilities are mainly based on unpaid work.

§ 3-9. Public responsibilities etc.
(1) Supply of services as part of the governmental powers are exempt from the law.

(2) Supply of services between the participants in public service offices are exempt from the Act if the service comes to the establishment or operation of the service office.

(3) Sales of services from adjunct to enforcement authorities in connection with the forced sale is exempt from the law.

§ 3-10. Services of the State Revenues of services by a government unit to another government entity is exempt from the Act if the provider does not engage in economic activity. The exemption also covers sales of goods supplied as a natural step in the performance of the service.

§ 3-11. Real estate
(1) Sales and rentals of real estate and rights to real estate is exempt from the law. The exemption also covers sales of goods and services supplied as part of the rental.

(2) The following sales are still covered by the law:

A)
rent out rooms etc. and localities mentioned in § 5-5 first and second paragraphs, and sales of goods and services as mentioned in § 5-5 third paragraph

B)
rental of facilities in connection with serving

C)
rental of parking spaces in parking operations

D)
turnover of the right to manage advertising space

E)
rental of storage boxes

F)
turnover of trees and standing crops if turnover occurs regardless of the reason

G)
reacting right to remove soil, rock and other products of reason

H)
turnover of the right to hunt and fish

I)
turnover of the right to dispose Airport for aircraft and rail networks to transport

J)
turnover of the right to dispose municipal harbor to harbor dues or fees in accordance with the Harbour Act

K)
leasing of real estate and trading of rights to immovable property are covered by a voluntary registration pursuant to § 2-3 first, second, third, fourth and sixth paragraphs

L)
rental of premises mentioned in § 5-11 second paragraph

(3) The Ministry may issue regulations concerning the sale of the right to hunt and fish still will be exempt from the law, including conditions for the exception.

§ 3-12. Charitable and nonprofit institutions and organizations
(1) Revenues from charitable and philanthropic institutions and organizations of the following goods and services are exempt from the Act:

A)
goods trifling value

B)
last significant overcharges

C)
ads in member magazines and the like

D)
used goods from store if the goods are received free of charge and store using unpaid labor

E)
goods from single and short-term sales events

(2) The exemption in subsection A and B also includes revenue from the commissioner.

(3) Charitable and nonprofit institutions and organizations supply of goods from the newsstand and turnover of catering services are exempt from the law. A condition that turnover occurs in connection with events and the use of unpaid labor.


(4) Supply of services from charities and charitable institutions and organizations to link within the same organization are exempt from the law. It is a condition that the services are directly linked to the organization's non-profit activities.

(5) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including the conditions for exemption and the registration and documentation obligation etc. of accounting information. The tax office can make individual decisions that one or more units or branches within an organization not covered by the exemption in the fourth paragraph.

§ 3-13. Nonprofit organizations and associations
(1) Sales of goods and services from non-profit organizations and associations are exempt from the Act if the consideration received in the form of membership dues. A condition that turnover is part of the organization's non-profit activities. The exemption does not include services that provide no right to attend sporting events.

(2) Sales of services from non-profit organizations and associations to link within the same organization are exempt from the law. It is a condition that the services are directly linked to the organization's non-profit activities.

(3) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including the conditions for exemptions and registration and documentation obligation etc. of accounting information. The Ministry may also issue regulations requiring nonprofits and associations shall nevertheless calculate and pay VAT if the exception in the first paragraph involve significant distortions of competition in relation to tax entities that sell similar goods and services. The tax office can make individual decisions that one or more units or branches within an organization not covered by the exemption in subsection.

§ 3-14. Lottery Services Revenues and provision of lottery services are exempt from the law.

§ 3-15. Ceremonial services Turnover of ceremonial services related to funerals and funerals are exempt from the law.

§ 3-16. (Repealed by Act 19 Dec 2014 No.. 84 (ikr. January 1, 2015).)

§ 3-17. Services as a member of the board etc. Sales of services in terms of being a member of the Board, Supervisory Board, committees, councils, etc. are exempt from the Act if the consideration for the service included in the basis for calculating social security contributions.

§ 3-18. Stamps, banknotes and coins in turnover of stamps, banknotes and coins as collector's item is exempt from the law.

§ 3-19. Goods used privately etc. Turnover of goods that have been used privately or for other purposes that have not given the right to deduct input VAT is exempt from the law.

§ 3-20. Deletion of emission allowances Sales of services in the form of cancellation of emission allowances are exempt from the law.

II Withdrawal

§ 3-21. Goods
(1) VAT shall be calculated when an item is removed from the registered or subject to registration business. It shall not be calculated VAT for capital goods as mentioned in § 9.1 if the goods are taken out for purposes within the overall business.

(2) VAT shall be calculated pursuant to subsection only to the extent tax entity had the right to deduct input VAT on the acquisition or manufacture of goods. It shall be calculated VAT if the lack of deductibility because the item at acquisition exempt from VAT.

§ 3-22. Services
(1) VAT shall be calculated when a service is removed from the registered or subject to registration business for private use or for other purposes outside the overall business.

(2) For services referred to in § 3-23 and services consisting of construction, renovation, modernization, etc.. of buildings or facilities, including construction management, construction management and other administration of such works, VAT is calculated also when the services taken out for purposes that are exempt from the law.

§ 3-23. Special purpose VAT shall be calculated when goods and services from the registered or subject to registration activities used in business to

A)
broom or payments by the owner, management, employees and retirees

B)
entry, maintenance, leasing and management of real estate to cover housing or welfare needs, including furniture and equipment for such properties

C)
representation

D)
gift and distribution for advertising purposes, and if the value is not trifling

§ 3-24. Motor vehicle VAT shall be calculated when a dealership detects a vehicle in its own name in the register of motor vehicles even if the vehicle is not put to use. This does not apply if the vehicle

A)
be used as a rental vehicle in occupational rental business

B)

Be used as means of transporting persons in return for passenger operations

C)
not a person vehicle and be used as assets in business

§ 3-25. Goods and services for maintenance, operation and use of personal vehicles VAT shall be calculated when goods and services from a registered or subject to registration activities used for maintenance, operation and use of personal vehicles. The first sentence does not apply if the vehicle is used as

A)
commodified

B)
rental vehicle in occupational rental business

C)
means of transporting persons in return for passenger operations

§ 3-26. Construction of buildings or installations of reinsurance VAT shall be calculated when the trader uses the goods and services business with entry, renovation, modernization, etc.. of buildings or facilities for sale or rental, including building management, construction management and other administration of such works, and it is run such a business only their own expense.

§ 3-27. Similarly, except as by reacting Withdrawal of goods and services are exempt from the law if corresponding turnover is exempt pursuant to this chapter.

§ 3-28. Public Sector Withdrawal of goods and services of public enterprises that individually or jointly operates mainly intended to satisfy their own needs, are exempt from the Act if subject to VAT sales of similar goods and services over a period of twelve months is less than 20 percent of the total production.

III Importation

§ 3-29. Goods VAT shall be calculated on the importation of goods to the VAT area.

§ 3-30. Services
(1) VAT shall be calculated by remote deliverable services purchased outside the VAT area. This does not apply if the service included in the calculation under § 4-11 first paragraph.

(2) Value added tax under subsection arise if the recipient is employed or public body domiciled in the VAT area and the service is subject to VAT by turnover in the VAT area.

(3) If service is for use in the VAT area of ​​a person mentioned in the second paragraph, VAT is calculated even if the service is delivered to the recipient who is resident outside the VAT area. This does not apply if it can be demonstrated that it is calculated VAT of the service outside the VAT area.

(4) For remote deliverable services in the form of electronic services, including electronic communications, occurs input tax even when the service delivered to other recipients other than those mentioned in the second paragraph, provided that the recipient is resident in the VAT area and the service is subject to VAT by turnover in the VAT area. The same applies to other services when these are traded or provided by a provider of electronic communications services by means of electronic communication, and proceeds collected by this provider.

(5) Display the provision of electronic communications services through a fixed terminal in the VAT area, VAT is calculated even if the recipient is not resident in the VAT area. Happens delivery through fixed terminal outside the VAT area, shall not be calculated VAT even if the recipient is resident in the VAT area.

Chapter 4. Basis for calculation of VAT

In Revenues

§ 4-1. General rule
(1) When selling goods and services is the calculation basis for the VAT compensation, including grants that form part of the price of the goods or service. The VAT can not be included in the calculation.

(2) As part of the consideration is considered to include not

A)
compensation for expenses incurred in the buyer's name and the buyer's expense

B)
statutory debt collection and reminder charges

C)
default interest on arrears law

§ 4-2. What is included in the calculation
(1) Calculation is all the costs of performance of the contract, whether they are included in the consideration or requiring separate payment, including

A)
customs and other duties established pursuant to law or Parliament's plenary, except motor vehicle registration, etc.

B)
connection charges, fees and other amounts incurred in the provision of goods or services

C)
auctioneers' fees, commissions and similar

(2) Pre-paid, contingent rebates given in direct connection with the sale, are deducted in the calculation to the extent that they have been effective.

(3) The Ministry may issue regulations concerning the specific costs, etc. shall not be included in the calculation.


§ 4-3. Barter etc.
(1) Consists consideration wholly or in part by other than normal means of payment, the calculation price of the delivered performance. If the price in such cases is lower than the general market value for similar goods or services traded in the business, calculation the general market value. The same applies if it is not agreed any specific price.

(2) The Ministry may issue regulations concerning reduced calculation when goods are received for processing and equivalent amount of the same kind of care delivered in the processed condition. The Ministry may also issue regulations concerning what is meant by publicly traded value by exchanging motor vehicles.

§ 4-4. Interest group
(1) Consists there a common interest between the supplier and recipient of goods and services, and this community of interest can be assumed to lead to a different determination of compensation than if it had not existed, the calculation is not lower than the general market value .

(2) The Ministry may issue regulations concerning what is meant by publicly traded value on turnover of motor vehicles in cases where it comprised a community of interest.

§ 4-5. Resale of used goods etc.. - Individual buying and selling
(1) When used goods, works of art, collectibles or antiques are bought for resale, including selling on consignment or by auction, the weighted assets by resale be the difference between the purchase price and sale price for each item. It is a condition that the item is purchased from a seller who is not allowed to charge VAT on the sale or that do not provide VAT in the sales document under provisions made in or pursuant to the accounting law.

(2) When art, collectibles or antiques are introduced for resale, the calculation resale be the difference between the calculation stipulated by § 4-11 first paragraph and the selling price for each item.

(3) If the purchase price after the first or second paragraph exceeds the sales price, the difference may not be deducted from the calculation base for other sales.

§ 4-6. Resale of used goods etc.. - Total purchases and sales If the purchase or resale as mentioned in § 4-5 occurs collected and price of each item is not known, calculation resale difference between the purchase price and the selling price of goods collected for the whole term. If such purchases or sales constitute more than 80 percent of purchases or sales in the term, could mark for other goods etc., Where the sale price exceeds the purchase price, also calculated overall and in installments. Exceeds the value of the purchase value of sales in one installment, the excess amount be included in the value of total purchases in subsequent installments.

§ 4-7. Losses on accounts receivable and raising
(1) The calculation can be corrected if an account receivable that were previously calculated output VAT by, due to the debtor's insolvency considered finally ascertained lost.

(2) The calculation shall be corrected if the purchase or sale will be raised.

(3) The Ministry may issue regulations concerning when an account receivable may be considered as finally ascertained lost.

§ 4-8. (Repealed by Act 7 Dec 2012 no. 78 (ikr. January 1, 2013).)

II Withdrawal

§ 4-9. General rule
(1) In case of withdrawal of goods and services is the basis of calculation the general market value for equivalent goods and services.

(2) The Ministry may issue regulations concerning what is meant by publicly traded value on the withdrawal of goods and services.

§ 4-10. Used goods, works of art, collectibles and antiques Upon withdrawal of used goods, works of art, collectibles and antiques can calculation determined under § 4-5 or § 4-6.

III Importation

§ 4-11. Goods
(1) Upon import of goods shall be determined by calculation Customs Act chapter 7 on the basis of calculation of customs. Customs and other duties levied on importation included in the calculation.

(2) For the importation of works of art, collectibles and antiques is calculation 20 percent of the calculation under subsection.

(3) Upon importation of dental products calculation to the value of materials, components and the like which are used for the manufacture of products if these charges are specifically provided.

(4) Upon re-importation of goods after processing, working or repair is calculation costs of the work and the shipment back and forth. The Customs Act § 7-4 first paragraph letter c applies similarly to goods which are reintroduced after repair.

§ 4-12. Services

(1) When purchasing services as mentioned in § 3-30 is the calculation basis for the VAT payment. The provisions on calculation by reaction apply correspondingly.

(2) Consideration specified in foreign currency are converted to Norwegian kroner from currency conversion rate at time of delivery made pursuant to the Customs Act § 7-19.

Chapter 5. The tax rates and areas for these

§ 5-1. General and reduced rate
(1) VAT shall be calculated by simple rate, with less turnover or outlet is exempt from VAT or not VAT is calculated on importation.

(2) The Act §§ 5-2 to 5-11 apply to the extent required by Parliament's decision on VAT that VAT shall be calculated at a reduced rate.

§ 5-2. Foodstuffs
(1) VAT shall be calculated at a reduced rate by the reaction, extraction and import of foodstuffs. It shall be calculated VAT with customary rate for foodstuffs traded as part of a hospitality service.

(2) As a food considered any food or beverage and any other goods which is destined to be consumed by humans.

(3) As a food is not considered drugs, tobacco products, alcoholic beverages and water from the waterworks.

(4) The Ministry may issue regulations concerning what is meant by foodstuffs, catering services and sale of foodstuffs.

§ 5-3. Passenger etc. VAT shall be calculated at a reduced rate by sales and withdrawals of services relating to passenger transport and the provision of services relating to passenger transport.

§ 5-4. Transport vehicles on vessels
(1) VAT shall be calculated at a reduced rate by sales and withdrawals of services relating to transport vehicles on the ferry or other vessel on domestic veisamband. It is a condition that the vehicle is in use as a vehicle when it is taken on board and put ashore from the ferry. The reduced rate also includes goods in transit on the vehicle.

(2) Inland waterways veisamband exists when the ferry link has been established to serve as a link between parts of the domestic road network.

(3) The Ministry may issue regulations concerning what is meant by vehicles in this section.

§ 5-5. Romutleie in hotel operations, etc.
(1) VAT shall be calculated at a reduced rate by sales and withdrawals of services relating to the rental of

A)
room in hotel operations and similar activities

B)
real estate for camping

C)
condos, vacation rentals and other recreational property

(2) VAT shall be calculated at a reduced rate to the letting of premises for conferences and meetings, etc. from activities as mentioned in the first paragraph.

(3) VAT shall be calculated at a reduced rate by the reaction and removal of goods and services which by their nature are not covered by the VAT Act and constitutes a natural part of the rent specified in the first paragraph if it is not required special consideration for goods or services.

(4) VAT shall be calculated at a reduced rate by mediation of services referred to in subsections.

(5) The Ministry may issue regulations concerning the distribution of remuneration between ordinary rate and the reduced rate in businesses mentioned in this section.

§ 5-6. Showtimes VAT shall be calculated at a reduced rate by the reaction and withdrawal of services in terms of the right to witness the theater performanc projections.

§ 5-7. The license fee shall be calculated VAT at a reduced rate by the reaction and withdrawal of broadcasting services that are funded by the license fee, ref. Broadcasting Act § 6-4.

§ 5-8. Large wild marine resources VAT shall be calculated at a reduced rate by fishers sales to or through fish sales organization that is established pursuant to fish Sal tier Act. VAT shall be calculated at a reduced rate by fishermen's disclosure or approval of such sales.

§ 5-9. Museums etc. VAT shall be calculated at a reduced rate by the reaction, extraction and supply of services in terms of access to exhibits in museums and galleries.

§ 5-10. Amusement parks, etc. VAT shall be calculated at a reduced rate by the reaction, extraction and supply of services in terms of access to theme parks and activity centers.

§ 5-11. Sports events etc.
(1) VAT shall be calculated at a reduced rate by the reaction, extraction and dissemination of services that provide no right to attend sporting events.

(2) VAT shall be calculated at a reduced rate to the letting of premises in sports to conferences and meetings, etc. from tax entities which are subject to registration under § 2-1 second paragraph. The same applies to the dissemination of such rental services.


Chapter 6. Exemption from VAT

In Domestic sales

§ 6-1. Newspapers Sales of newspapers printed on paper and which is published regularly by at least one number weekly, is exempt from VAT.

§ 6-2. Electronic news services
(1) Sales of electronic news services are exempt from VAT.

(2) The Ministry may issue regulations concerning what is meant by electronic news services.

§ 6-3. Journal
(1) Reaction of journals mainly translates into regular subscribers or predominantly awarded to union members, are exempt from VAT in the final retail link.

(2) Reaction of journals with predominantly political, literary or religious content, are exempt from VAT in the final retail link.

(3) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including information on what is meant by journal and the conditions for exemption. The Ministry may also issue regulations requiring the printing of magazines should be exempt from VAT.

§ 6-4. Books
(1) Sales of books, is exempt from VAT in the final retail link. The exemption applies correspondingly to parallel editions of books published as audio books.

(2) The exemption does not apply to publications sold as a commodity of some kind and that is part of a joint care unit.

(3) Printing of books are exempt from VAT provided that the client will distribute the entire stock free or principal's resale is so little scope for the principal will not be registered pursuant to § 2-1, first paragraph. The exemption applies correspondingly for producing parallel editions of books published as audio books.

(4) The Ministry may issue regulations concerning what is meant by books.

§ 6-5. Other publications
(1) Printing of parish magazines, school newspapers and street magazine, is exempt from VAT if the client is a taxable. With street magazine meant a magazine sold by disadvantaged.

(2) publishers turnover of street magazine for the disadvantaged are exempt from VAT.

§ 6-6. Electricity etc. household in Northern Norway
(1) Sales of electric power and energy supplied by alternative energy sources for domestic use in the counties of Finnmark, Troms and Nordland, is exempt from VAT.

(2) When the electric power and energy supplied by alternative energy sources traded partly domestic and partly for business use as fully covered by the law, the exemption also the part of the power used in the food business. It is a condition of exemption that the delivery occurs on the same tariff and the same measure.

(3) The Ministry may issue regulations concerning what is meant by household and about which energy sources are covered by the exemption.

§ 6-7. Vehicles etc.
(1) Sales and leasing of vehicles that only use electricity for propulsion, is exempt from VAT. The exemption applies only to vehicles covered by Parliament's resolution on one § 5 first paragraph and which is subject to registration by the Road Traffic Act.

(2) Reaction of battery vehicles as mentioned in the first paragraph, is exempt from VAT.

(3) Sales of vehicles covered by the Parliament's decision on re-registration fee is exempt from VAT if the vehicle has been registered in this country. The exemption also covers vehicles as mentioned in the decision § 1 tax group c and having GVW 7500 kg or more. The Ministry may issue regulations stipulating that the exemption in this paragraph includes goods other than the vehicle itself and work performed on the vehicle.

(4) The Ministry may issue regulations concerning what is meant by the leasing of vehicles under subsection and battery vehicle pursuant to subsection.

§ 6-8. (Repealed by Act 7 Dec 2012 no. 78 (ikr. January 1, 2013).)

§ 6-9. Vessels etc.
(1) Reaction of these vessels are exempt from VAT:

A)
vessels at least 15 meters for use by passengers against payment, goods transportation, towage, salvage or rescue, icebreaking or harvesting activities

B)
specialized vessels in offshore petroleum activities

C)
school vessel

D)
vessels of at least ten meters purchased for the defense

E)
vessels employed for research and weather forecasting

F)
vessel at least six meters for use by professional fishing

The exemption also covers operating equipment supplied together with such vessels.

(2) Sales of services that are directly related to construction, reconstruction, repair and maintenance of vessels mentioned in the first paragraph or operating equipment for such vessels, are exempt from VAT in the final retail link. The exemption also covers goods supplied in connection with such services.


(3) Sales of services from a vessel in the form of salvage vessels, are exempt from VAT.

(4) Rental of these vessels, are exempt from VAT:

A)
vessels at least 15 meters for use in foreign trade

B)
vessels at least 15 meters for use in domestic trade if the vessel is destined for passenger transportation for remuneration

C)
specialized vessels in offshore petroleum activities

D)
vessels of at least ten meters purchased for the defense

(5) The Ministry may issue regulations concerning what is meant by vessel for professional fishing pursuant to subsection f.

§ 6-10. Aircraft etc.
(1) Sales and rentals of aircraft for professional aviation business and military aircraft, is exempt from VAT. The exemption also covers operating equipment supplied together with such aircraft.

(2) Sales of services that are directly related to construction, reconstruction, repair and maintenance of aircraft as referred to in the first paragraph or operating equipment for such aircraft are exempt from VAT in the final retail link. The exemption also covers goods supplied in connection with such services.

(3) Sales of services from a vessel in the form of recovery of aircraft, is exempt from VAT.

(4) The sale of flight simulators or parts of these for use in civil aviation, is exempt from VAT.

§ 6-11. Platforms, pipelines, etc.
(1) Sales and rentals of oil drilling platforms and other mobile platforms for use in petroleum operations are exempt from VAT. The exemption also covers operating equipment supplied together with such platforms.

(2) Sales of services that are directly related to construction, reconstruction, repair and maintenance of platforms mentioned in the first paragraph or operating equipment for such platforms, is exempt from VAT in the final retail link. The exemption also covers goods supplied in connection with such services.

(3) Sales of services from a vessel in the form of recovery of platforms as mentioned in the first paragraph, is exempt from VAT.

(4) Sales of goods and services for use in connection with the construction, reconstruction, repair and maintenance of pipelines between offshore areas outside the VAT area and country, is exempt from VAT in the final retail link. The ministry may adopt individual decisions that the exemption shall apply mutatis mutandis to related facilities on land that is for direct use in connection with the flow of gas.

§ 6-12. Construction of the embassy building
(1) Sales of services that are directly associated with the construction of embassy buildings, are exempt from VAT in the final retail link. The exemption also covers goods supplied in connection with such services.

(2) The embassy building means building owned by the sending State and who is to officially use as chancery.

§ 6-13. International military forces and command units Ministry may on the basis of treaties and other international agreements provide regulations that the sales of goods and services to certain international military forces and commando units, is exempt from VAT. The Ministry may also issue regulations stipulating that sales of goods and services from international command units to their personnel, are exempt from VAT.

§ 6-14. Transfer of business turnover of goods and services as part of the transfer of an undertaking or part thereof to a new proprietor, is exempt from VAT.

§ 6-15. Biological materials Turnover of human organs, blood and similar to hospitals or medical laboratories for use, investigation or inspection, is exempt from VAT.

§ 6-16. Funeral Services
(1) Begravelsesbyråers turnover of services relating to the transport of the deceased, is exempt from VAT.

(2) Begravelsesbyråers turnover of services relating to packaging and shipment of urns for funerals, are exempt from VAT.

II Withdrawal

§ 6-17. Similarly exonerations by reacting Withdrawal of goods and services are exempt from VAT if the corresponding turnover is exempt under this chapter.

§ 6-18. Corporate Canteens etc. Withdrawal of goods and services for the erection or maintenance of containers for use in their own business, are exempt from VAT. The exemption also includes fixed inventory of such canteens.

§ 6-19. Charities etc.
(1) Services provided gratuitously charitable foundation, is exempt from VAT.


(2) Food provided at no charge to the recipient for distribution on charitable basis, exempt from VAT. The recipient must be registered in the CCR. The Ministry may issue further regulations about which recipients can be made VAT-free deliveries to, and what is regarded as the distribution of charitable basis.

(3) Goods and services provided free of charge to NGOs as part of a relief operation in connection with a natural disaster, is exempt from VAT.

§ 6-20. Primary
(1) Withdrawal of products from own fishing, forestry or agriculture with binary units, is exempt from VAT if the products to be used privately or for purposes within the scope of these industries.

(2) The Ministry may issue regulations concerning the completion and implementation of the first paragraph. The Ministry may also issue regulations requiring the removal of goods and services for use for construction or maintenance of real estate adjacent to the primary industries, should be exempt from VAT.

III Exportation and turnover relating outside the VAT area

§ 6-21. Export of goods Turnover of goods out of the VAT area, is exempt from VAT. This exemption does not apply if the goods are included in the total installment payment under § 4-6.

§ 6-22. Export of services
(1) Sales of services that fully for use outside the VAT area, is exempt from VAT.

(2) Reaction of remote deliverable services is exempt from VAT if the recipient is employed or public body domiciled outside the VAT area. For sales of remote deliverable services to other recipients resident outside the VAT area, the first paragraph.

(3) Reaction of remote deliverable services in the form of electronic services, including electronic communications, are exempt from VAT as well as the services supplied to other recipients resident outside the VAT area than those mentioned in the second paragraph. The first sentence does not apply if the provision of electronic communications is done through fixed terminal in the VAT area. Happens delivery of such services through fixed terminal outside the VAT area, delivery exempt. The first paragraph does not electronic communications.

§ 6-23. Goods entered a customs warehouse Turnover of goods by the Customs Act § 4-30 is entered in the buyer's customs warehouse for export purposes, are exempt from VAT.

§ 6-24. Goods which resold out of the VAT area Turnover of goods to registered taxable persons are exempt from VAT if the buyer resells the goods out of the VAT area before the goods are delivered. It is a condition of exemption that the buyer immediately tollekspederer goods for export.

§ 6-25. Goods for tourists
(1) Sales of goods to persons resident outside the VAT area, is exempt from VAT if the goods are removed from the VAT area as luggage. The exemption implemented by the seller calculates VAT on turnover, but returns the tax when the goods carried.

(2) Persons resident in countries other than Denmark, Finland and Sweden, and persons residing in Svalbard or Jan Mayen, must carry goods within one month of delivery. Persons resident in Denmark, Finland or Sweden must in immediate connection with the acquisition introduce goods to their home country, and it must be calculated VAT or equivalent sales tax on importation.

(3) The Ministry may issue regulations concerning the minimum amount of relief.

§ 6-26. Shop at an airport on departure
(1) Sales of alcoholic beverages, tobacco products, chocolate and confectionery products, perfumes, cosmetics and toilet preparations from free shop at an airport (a customs warehouse C) when leaving the VAT area, is exempt from VAT.

(2) Sales of other goods in transit hall at the airport upon departure from the VAT area, is exempt from VAT if the goods are sold to persons other than persons resident in Denmark, Finland, Norway or Sweden.

§ 6-27. Sales at the airport upon arrival
(1) Sales of alcoholic beverages, tobacco products, chocolate and confectionery products, perfumes, cosmetics and toilet preparations from free shop at an airport (a customs warehouse C) upon arrival from other countries, are exempt from VAT.

(2) The Ministry may issue regulations specifying the types of products and quantities each traveler can bring.

§ 6-28. Transport Services

(1) Turnover of transport services that take place in the VAT area, is exempt from VAT if the transport is to be made directly to or from locations outside the VAT area. The transport is deemed to be made directly to or from locations outside the VAT area when it is no longer an agreement on continuous transfer from a place in the VAT area to a location outside the VAT area, or vice versa.

(2) The exemption also applies affiliation transportation.

(3) The exemption also applies to services that are generally provided in connection with transport services.

(4) The exemption does not apply to any part of round-trips in the VAT area beyond 24 hours.

(5) For the transport of goods applies the exemption only for services rendered before the goods are made available to the payee on the agreed destination.

(6) The exemption does not apply to Norway Post 'transport of letters from VAT area, unless it comes to bulk shipments of such letters.

(7) The Ministry may issue regulations concerning the conditions for exemption.

§ 6-29. Outreach Services
(1) Provision of passenger transport is exempt from VAT if the transport takes place outside the VAT area or directly to or from locations outside the VAT area.

(2) Provision of the following services are exempt from VAT if providing services outside the VAT area:

A)
services as mentioned in § 3-11 second paragraph a

B)
dining services

C)
leasing of transportation

D)
admission to exhibitions in museums and galleries

E)
admission to amusement parks and theme centers

F)
right to attend sporting events

(3) Sales of brokerage services to Norwegian shipowners or principals related to the vessel immediately be used in foreign trade or in offshore petroleum activities, is exempt from VAT. The same applies to such services related to platforms as specified in § 6-11.

§ 6-30. Goods and services to vessels
(1) Reaction of specific goods and services for use on foreign vessels specified in § 6-9 first paragraph, is exempt from VAT.

(2) Reaction of specific goods and services for use on vessels of at least 15 meters, is exempt from VAT if the vessel in international transport and carrying goods or provides passenger fee.

(3) The sale of specific goods and services for special vessels for use in offshore petroleum activities, is exempt from VAT.

(4) The sale of specific goods for use on vessels if the goods are for use outside the VAT area, but where delivery takes place in the VAT area, is exempt from VAT.

(5) The Ministry may issue regulations concerning the goods and services covered by the exemptions in this paragraph and the conditions for exemption. The Ministry may issue regulations stipulating that sales of goods and services also for use by other vessels while residing outside the VAT area, is exempt from VAT.

§ 6-31. Goods and services for aircraft
(1) Reaction of specific goods and services for use on aircraft for professional aviation activities, are exempt from VAT when the aircraft engaged in international voyages.

(2) The Ministry may issue regulations concerning the goods and services covered by the exemption and the conditions for exemption. The Ministry may issue regulations stipulating that sales of goods and services to other aircraft than aircraft engaged in international shipping is exempt from VAT if the aircraft for each trip has destination outside the VAT area.

§ 6-32. Goods and services to the petroleum industry
(1) Reaction of specific goods and services for use in offshore areas outside the VAT area in connection with exploration and exploitation of subsea natural resources, is exempt from VAT if turnover occurs to copyright companies, drilling companies and owners and tenants of platforms. The same applies to sales to others who are not tax subjects and outside the VAT area perform services relating to installations and facilities relating to exploration and exploitation of subsea natural resources.

(2) Reaction of specific services from the registration requirement base company in the base area of ​​a person mentioned in the first paragraph, and the owners or tenants of specialized vessels in offshore petroleum activities, is exempt from VAT.

(3) The Ministry may issue regulations concerning the goods and services covered by the exemptions in this section.


§ 6-33. Advertising Publications in foreign languages ​​etc. Sales of advertising publications in foreign languages ​​and commercials with foreign speech, is exempt from VAT in the final retail link to the client in the VAT area if publications and films are intended for use outside the VAT area. This exemption shall apply correspondingly to the reaction of services in terms of printing and production of such publications and films.

§ 6-34. Warranty Repair Sales of warranty repairs for businesses domiciled outside the VAT area are exempt from VAT. The exemption applies to the repair of goods or plant the trader has delivered to the purchaser in the VAT area. It is a requirement that businesses domiciled outside the VAT area are not registered in the VAT Register.

IV Regulations Authorization

§ 6-35. Regulations Authorization Ministry may issue regulations concerning the registration and documentation obligation etc. of accounting information.

Chapter 7. Goods which no VAT shall be calculated by the importation

§ 7-1. Goods that are exempt or exempt by the reaction in the VAT area shall not be calculated VAT on import of goods as mentioned in § 3-6 letter d, § 3-7, fourth paragraph, § 3-18, § 6-1, §§ 6- 3 and 6-4, § 6-7 first and second paragraph and § 6-15.

§ 7-2. Goods shall not be calculated customs of the import
(1) shall not be calculated VAT on import of goods mentioned in the Customs Act § 5-1, § 5-2, first paragraph, letter b and c, § 5-3 § 5-4 first paragraph a, c, d, f and g, § 5-5, § 5-6, § 5-7, first paragraph e and § 5-9. It should not be calculated VAT on re-import of goods mentioned in the Customs Act § 5-4 first paragraph letter e if the person performing and importing the goods are the same person. The condition that the introducing and performing item must be the same person, does not apply if the goods have previously been finally charged VAT.

(2) shall not be calculated VAT on the temporary importation of goods referred to in the Customs Act §§ 6-1 to 6-4. Customs Region may require collateral for VAT on goods imported temporarily by the Customs Act §§ 6-2, 6-4.

§ 7-3. Vessels and goods to vessels etc.
(1) shall not be calculated VAT on import of vessels and operating equipment as mentioned in § 6-9 first paragraph, or by re-import of such goods for rebuilding, repair or maintenance outside the VAT area.

(2) shall not be calculated VAT on import of goods mentioned in the Customs Act § 5-2, first paragraph a, d and e.

(3) shall not be calculated VAT on the temporary importation of spare parts and operating equipment for use by foreign vessels as mentioned in § 6-9 first paragraph. It is a condition that the goods supplied to the foreign vessel and re-exported with this.

§ 7-4. Aircraft and goods for aircraft etc.
(1) shall not be calculated VAT on importation of aircraft and operating equipment as mentioned in § 6-10 first paragraph or by re-import of such goods for rebuilding, repair or maintenance outside the VAT area.

(2) shall not be calculated VAT on import of goods mentioned in § 6-10, fourth paragraph.

(3) shall not be calculated VAT on import of goods mentioned in the Customs Act § 5-2, first paragraph a, d and e.

(4) shall not be calculated VAT on import of specific goods to be used for aircraft as mentioned in § 6-10 first paragraph if the aircraft engaged in international voyages or for individual trip has destination outside the VAT area. The Ministry may issue regulations specifying the goods covered and the conditions that no VAT is calculated.

§ 7-5. Platforms etc.
(1) shall not be calculated VAT on import of platforms and operating equipment as mentioned in § 6-11 subsection or by re-import of such goods for rebuilding, repair or maintenance outside the VAT area.

(2) shall not be calculated VAT when holding company introduces products for use in connection with the construction, reconstruction, repair and maintenance of pipelines in the petroleum business. § 6-11, fourth paragraph, second sentence shall apply accordingly.

(3) shall not be calculated VAT on import of parts of the platforms mentioned in the first paragraph if the parts imported for destruction or for use in educational activities at schools and institutions.

§ 7-6. Goods received gratuitously Ministry may issue regulations stipulating that no VAT is calculated on the importation of goods received free of charge.

§ 7-7. Electrical power shall not be calculated VAT on import of electricity.


§ 7-8. Goods Educational, Scientific and Cultural Ministry may issue regulations stipulating that no VAT is calculated on the importation of goods of educational, scientific and cultural materials.

Chapter 8. Deductions VAT

§ 8-1. General rule A registered taxable persons are entitled to deduct input VAT on purchases of goods and services for use in the business activities.

§ 8-2. Allowance Law for Procurement partly for use in registered business
(1) A registered taxable persons who acquire goods and services for use both in the business activities and for other purposes, are entitled to deduct input VAT only for the portion of fabric or service that is the presumed use of the registered business. If the user who is not entitled to deduct input VAT takes place within avgiftssubjektets overall operations, § 8-5 only for services referred to in § 3-23 and § 3-26.

(2) Public Sector as under § 3-28 not to charge VAT on withdrawals, are entitled to deduct input VAT only for procurement of goods and services traded to others.

(3) For goods and services that are used both in the business activities and for other purposes, there is no tax deduction if the revenue from the registered business normally does not exceed five percent of the company's total revenues during a fiscal year. This does not apply to businesses which mainly sells services that are exempt under § 3-6.

(4) For the goods and services that are used both in the business activities and for other purposes, it is full deduction if the part of a company's revenue that is exempt from the law, normally does not exceed five percent of the company's total turnover during a fiscal year.

(5) The Ministry may issue regulations concerning the distribution of input VAT. The Ministry may also grant exemptions from the first paragraph of belt motorcycle used in reindeer husbandry.

§ 8-3. Other limitations on the deductibility
(1) The deduction does not include input VAT on

A)
dining

B)
costs relating to the lease of facilities in connection with serving

C)
art and antiques, unless the buyer sells goods of the same kind in their business or the goods are for use in activities as mentioned in § 5-9

D)
fare to and payments by the owner, management, employees and retirees

E)
representation

F)
gifts and goods and services for distribution for advertising purposes when value is not trivial, however, that it is entitled to deduct goods if they exported for use outside the VAT area

G)
entry, maintenance, leasing and management of real estate to cover housing or welfare needs, including furniture and equipment for such properties. It is nevertheless entitled to deduct input VAT on the construction and maintenance of company canteens, including loose furniture to company canteens.

(2) There are still deductible items as mentioned in subsection for use by aircraft in international traffic or vessels over 15 meters in international voyages carrying goods or provides passenger fee.

(3) The Ministry may issue regulations stipulating that it shall also be entitled to deduct purchases to use for construction and maintenance of real estate adjacent to the primary industries. The Ministry may issue regulations concerning the registration and documentation obligation etc. of accounting information.

§ 8-4. Passenger Vehicles
(1) The deduction does not include the input tax on the purchase, operation and maintenance of passenger vehicles. It is nevertheless entitled to deduct input tax on passenger vehicles to use as

A)
commodified

B)
rental vehicle in occupational rental business

C)
means of transporting persons in return for passenger operations

(2) The Ministry may issue regulations concerning the completion and implementation of this paragraph.

§ 8-5. Goods and services of the same nature which are traded in the business Although the deductibility is limited by §§ 8-2 to 8-4, the registered taxable persons deduct input VAT in full on goods and services that are similar to the goods and services traded in the registered business.

§ 8-6. Acquisitions made prior to registration

(1) A registered taxable persons are entitled to deduct input VAT on goods and services acquired up to three years before registration in the VAT Register (retrospective VAT return) to the extent that the acquisitions are directly related to turnover in the business activities. This does not apply to goods and services that are traded prior to registration. Claims for deductions must be submitted no later than three years after registration. Requirements for the deduction of input tax on purchases that are part of a capital item referred to in § 9-1 second paragraph b, must be lodged within three years from the right to retrospective VAT return occurred. The time limit in the first sentence does not apply to such procurements included in a capital goods as mentioned in § 9-1 second paragraph b.

(2) The Ministry may issue regulations concerning the completion and implementation of this paragraph.

§ 8-7. Deduction Right bankruptcy and change of insolvent estates
(1) Bankruptcy debtor is entitled to deduct input VAT on the supply of goods and services up to the opening of bankruptcy proceedings. After this time has bankrupt estate entitled to deductions.

(2) When replacing insolvent estates have estate right to deduct input VAT on goods and services provided after the opening of bankruptcy proceedings.

§ 8-8. Payment by bank as a condition for deduction of input VAT
(1) Deductions and tax on goods and services is granted only when payment by bank or company with the right to operate payment, unless payment in total amounts to less than 10 000 . More payments relating to the same care delivery, service, contract or similar, should be considered as one payment using this threshold in the previous sentence. By continuous or periodic benefits should more payments seen overall for costs may be deducted in the same year.

(2) If an amount deducted in one installment until payment has been made and payment later so happens that deductibility absence under this section shall be previously deducted amounts reversed in the period of payment.

(3) When strong social considerations make it necessary, the Ministry may decide that subsection does not apply.

(4) The Ministry may issue regulations to supplement and implement this section, including detailed provisions on other forms of payment shall be equated with payment by bank, grant exemptions from the requirement to pay via bank in exceptional circumstances, application of the limit and the requirement documentation.

Chapter 9. Setting up and reversal of input VAT

In adjustment or reversal etc.

§ 9-1. Adjustment or reversal of input VAT
(1) Input tax on capital goods acquired, manufactured or completed after 31 December 2007, shall be altered when using mv. adjusted according to §§ 9-2 to 9-5 or attributed pursuant to § 9-7.

(2) The capital goods meant

A)
machinery, equipment and other assets in which the input tax of cost amounts to at least 50,000 crowns, but no vehicles that are exempt from VAT under § 6-7 third paragraph

B)
real estate that has been the subject of new-, on- or remodeling where input VAT on the cost of this amounts to at least 100,000 kroner

(3) - - -.

(4) The Ministry may issue regulations concerning what should be considered as input tax incurred in connection with the building project as mentioned in subsection b.

II adjustment of input tax

§ 9-2. When the input tax shall be adjusted
(1) Registered taxable persons shall adjust input tax that the use of capital goods after purchase, manufacture or completion changed from deductible purposes to non-deductible purposes, or vice versa. If the fee is subject given the right to deduct input tax as a result of a legislative amendment, the fee subject nevertheless not entitled to adjust input VAT for procurement etc. made before the regulation's entry into force.

(2) Registered taxable persons shall adjust input tax when capital as mentioned in § 9-1 second paragraph a traded, provided that the reaction is subject to VAT and it is not given full deduction of input VAT on the acquisition etc. Adjustment amount can not exceed 25 percent of the consideration, VAT not included.

(3) Registered taxable persons shall adjust input tax when capital as mentioned in § 9-1 second paragraph b transferable.


(4) Registered taxable persons shall adjust input tax when capital is transferred as part of the transfer of assets or part thereof, and the transfer is exempt from VAT under § 6-14.

(5) Input tax shall not be adjusted if the VAT shall be calculated in accordance with § 3-21 subsections.

§ 9-3. Transfer of the right and the obligation to adjust input tax
(1) Adjustment pursuant to § 9-2 third and fourth paragraphs may be omitted to the extent that the person acquires capital goods acquires adjustment obligation.

(2) who transfers capital goods, should make an overall adjustment of input tax changes mentioned in § 9-2 first paragraph is happening in their period of ownership. Whoever acquires capital goods obtains the right and obligation to adjust for future changes.

(3) The Ministry may issue regulations concerning the completion and implementation of this paragraph.

§ 9-4. Adjustment Period
(1) For capital goods as mentioned in § 9-1 second paragraph a, the adjustments shall be for changes that occur during the first five fiscal years after the acquisition or production. In the adjustment period included the fiscal capital goods were acquired or manufactured.

(2) For the capital as mentioned in § 9-1 second paragraph b, the adjustment period ten years after completion. Such capital is considered complete when it is issued completion certificate or temporary permit, or if such a certificate or permit is not required, when capital goods are adopted. In the adjustment period included the fiscal capital goods were completed.

(3) The taxable persons who have adjusted input tax collected because of termination of VAT liable activities and which retains capital goods business, may continue to adjust if and from the time the person later in the adjustment period will be registered in the VAT Register.

§ 9-5. Calculation of the adjustment amount mv.
(1) One-fifth of the input VAT that was accrued at acquisition or production of capital goods as mentioned in § 9-1 second paragraph a, shall be adjusted in each fiscal year. For capital goods as mentioned in § 9-1 second paragraph b, the tenth of the input tax that accrued in connection with the new-, on- or rebuilding adjusted in each fiscal year.

(2) The adjustment is made on the basis of the change in the allowance percentage that takes place within the individual accounting in relation to the deduction percentage by adjusting start of the period. When adjusted as a result of termination of activities or the transfer of capital goods, the adjustments shall be collected for the remaining part of the adjustment period. In the remaining part of the adjustment period is also counted the fiscal use of capital goods is changed or capital goods transferred.

(3) Do not make adjustment if the change in the deduction percentage is less than ten percentage points compared to the deduction percentage by adjusting start of the period.

(4) If the change in use only applies to part of a capital item referred to in § 9-1 second paragraph b, the adjustments shall input VAT relating to this section. The same applies to the transfer of such part.

(5) Adjustment amount shall be included in the VAT return as an increase or decrease of input VAT.

(6) The Ministry may issue regulations concerning the completion and implementation of this paragraph.

III Reversal of input VAT

§ 9-6. Sales etc. of personal vehicles
(1) This section applies to passenger vehicles used as a rental vehicle in occupational rental business or as means of transporting persons in return for passenger operations. Deductions sheet input tax for such personal vehicle must be returned if the vehicle during the first four years after the registration is sold or reassigned to use that would granted deductibility. The same applies if the business subsequently exempted from the law.

(2) In the chargeback deductions shall be made for 1/30 for each full month the first year and then for 1/60 for each full month the following three years from the date of registration.

(3) Input tax shall not be returned if the sale or reallocation because

A)
vehicle being scrapped

B)
owner stay the subject of bankruptcy proceedings or public debt negotiation

C)
owner dies


(4) The tax office can make individual decisions about the reversal may be omitted if the sale or reallocation due to circumstances apply subject has not had control over or a reversal of other reasons would seem particularly unreasonable. A decision failed reversal takes effect from the date person vehicle sold or otherwise reassigned to use that would granted deductibility.

§ 9-7. Sales etc. of real estate before completion
(1) Allowance sheet input VAT shall be refunded if the capital as mentioned in § 9-1 second paragraph b before completion sold or reassigned to use that would granted deductibility.

(2) Reversal may be omitted to the extent that the person who acquires capital goods assumes the obligation to repatriate the deduction allowed input tax.

(3) The Ministry may issue regulations concerning the conditions for transferring the return obligation.

§ 9-8.

IV Regulations Authorization

§ 9-9. Regulations Authorization Ministry may issue regulations concerning the registration and documentation obligation etc. of accounting information.

Chapter 10. VAT Refund

In the VAT incurred on domestic sales

§ 10-1. Employed without business or domicile in the VAT area
(1) Employed abroad who have not had turnover in VAT area over the last twelve months is entitled to a refund of input VAT if

A)
VAT applies procurement of goods or services in the VAT area or importation of goods to the VAT area and the goods or services are for use in business,

B)
turnover outside the VAT area had resulted in the registration obligation or right to voluntary registration if sales had taken place in the VAT area and

C)
VAT had been deductible if the business was registered in the VAT area.

(2) Employed abroad who are registered under the simplified registration scheme in accordance with §§ 14-4 to 14-7, has the right to refund of input VAT if

A)
VAT applies procurement of goods or services in the VAT area or importation of goods to the VAT area and the goods or services are for use in business and

B)
VAT had been deductible if the business was registered taxable persons in the VAT area.

(3) Employed abroad only sells services as mentioned in § 6-28, are entitled to a refund of input VAT if

A)
those under § 2.1 seventh paragraph are not registered in the VAT Register,

B)
VAT applies procurement of goods and services in the VAT area or importation of goods to the VAT area and the goods or services are for use in business and

C)
VAT had been deductible if the business was registered taxable persons in the VAT area.

(4) Input tax is not refundable for goods acquired or imported to the VAT area and then traded here. The same applies to VAT for goods imported for delivery to a buyer in the VAT area.

(5) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including the conditions for reimbursement. The Ministry may also issue regulations concerning the refund is conditional on the applicant's home country providing similar reimbursement of VAT or other sales tax to businesses with established or resident in the VAT area. The same applies for a refund of VAT on goods and services for use trucks registered or incorporated outside the VAT area when the trucks used in the transport to or from the VAT area.

§ 10-2. Foreign embassies and consulates
(1) Foreign embassies and consulates with diplomatic representatives are entitled to a refund of input VAT incurred on the purchase of specific goods and services to

A)
state owned properties

B)
official use of diplomatic missions and consular

C)
diplomatic agents and consular fagtjenestemenns personal use

(2) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including whether the goods and services covered by the reimbursement system and the conditions for reimbursement.


§ 10-3. International organizations and collaborative ministry may on the basis of treaties and other international agreements prescribe regulations and individual decisions regarding refund of input VAT to certain international organizations and cooperation projects, including conditions for reimbursement.

§ 10-4. Aid Actions
(1) The refund of input VAT incurred on the purchase of goods within two months of delivery carried out by the VAT area as part of a relief operation.

(2) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including the conditions for reimbursement.

§ 10-5. (Repealed by Act 11 Dec 2009 No.. 129.)

§ 10-6. Lott Fishermen
(1) Lott Fishermen who even keeps fishing in that fishing is entitled to a refund of input VAT paid on the purchase or lease of the utensils lott fishermen participating with.

(2) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including the conditions for reimbursement.

II VAT paid on importation

§ 10-7. Goods which are re-exported or incorrectly declared
(1) The non-taxable persons are entitled to a refund of VAT paid on importation if

A)
goods re-exported in an unchanged condition because the item is misdirected, incorrect ordered or not delivered as agreed

B)
goods re-exported for reasons other than those mentioned in letters a and tariffs are or could become repaid by the Customs Act § 11-2, first and second paragraph and § 11-4 first paragraph

C)
goods re-exported and it should not have been assessed VAT on importation under § 7-2 second paragraph

D)
error has been made by customs clearance of goods

(2) For goods re-exported, cf. Subsection a to c, it is a condition for reimbursement that the goods are re-exported within one year after importation. Customs Region may in exceptional circumstances extend this period. The requirement for re-export may be waived if the goods are destroyed under the control of or by agreement with the customs region against whoever was responsible for the VAT under § 11-2 carrying costs.

§ 10-8. Goods imported temporarily - partial reimbursement
(1) After the goods are re-exported, the non-taxable persons entitled to refunds of VAT paid on importation of

A)
goods that are rented or borrowed from places outside the VAT area

B)
construction machinery and construction and transport materials employed with business or domicile outside the VAT area bring with them for performing mission here

(2) reimbursement amount will be reduced by five percent per month or part of month from the importation of goods.

§ 10-9. Reimbursement of tax subjects Tax entities can not refund VAT paid on importation. Refunds may be given if

A)
item is declared on the wrong recipient

B)
VAT is paid both by the person importing the goods and of his attorney. The proxy can be refunded VAT.

Chapter 11. Calculation and payment of VAT

In Responsibility for calculation and payment

§ 11-1. Sales and withdrawals
(1) Fee The subject must calculate and pay VAT to VAT revenue and outlets.

(2) When selling carbon offsets to businesses or public body shall recipient of services calculate and pay VAT. Recipients who are employed or public body, but not taxable persons, shall calculate and pay VAT only when the total purchases for a term exceeding 2,000 kroner, VAT not included.

(3) When selling gold with a fineness of at least 325,000 parts for businesses or public body shall recipient of goods or services calculate and pay VAT. Second paragraph, second sentence shall apply accordingly.

(4) Where a taxable registered through a representative, the representative together with tax entity responsible for the VAT being calculated and paid. The representative shall not be responsible for payment of VAT, if the trader is domiciled in a Member State under a tax treaty or other international agreements with Norway shall exchange information and assist with the recovery of VAT claims.

(5) The Ministry may issue regulations stipulating that VAT shall be calculated and paid otherwise than through a representative.

(6) The Ministry may issue regulations specifying the objects covered by the third paragraph, first sentence.

§ 11-2. Importation of goods upon import of goods shall be that after the Customs Act is responsible for customs, calculate and pay VAT.

§ 11-3. Importation of services

(1) When purchasing remote deliverable services covered by § 3-30 subsections, the recipient of the services calculate and pay VAT. If the recipient is not registered in the VAT Register, VAT shall first be calculated and paid when the total purchases for a term exceeding 2.000 million, VAT excluded.

(2) the purchase of electronic services, including electronic communications covered by § 3-30, fourth and fifth paragraph, the undertaking referred to in § 2-1, third paragraph, calculate and pay VAT.

§ 11-4. Amounts incorrectly stated as VAT
(1) The taxable persons shall pay amounts incorrectly stated as VAT in the sales documentation. This applies VAT stated with an excessive amount and VAT quoted for trading are exempt from the law or exempt from VAT. This also applies to VAT stated when the recipient is obliged to calculate and pay VAT in accordance with § 11-1 second or third paragraph.

(2) The non-taxable persons and in violation of § 15-11 first paragraph stated amount improperly designated as VAT in the sales documentation, shall pay the amount.

(3) Payment may be omitted if the error is corrected to the purchaser.

II payment of input tax

§ 11-5. The payment of input tax
(1) If input tax exceeds the output tax in one installment, the excess input VAT paid. Revenue Assignments must be submitted for prior periods.

(2) Although the payment of the amount has not taken place within the next tax period, the tax subject is not entitled to deduct the amount in subsequent VAT returns.

§ 11-6. Payments for loss etc.
(1) Fishermen who shall submit VAT returns once a year in accordance with § 15-4 may for loss of vessels, larger redskapstap or major damage to the vessel, fishing gear or vessel's permanent equipment withdraw excess input VAT for special settlement before the end of concerned calendar year.

(2) The Ministry may issue regulations concerning the completion and implementation of this paragraph, including the conditions for payment.

Chapter 12. The tax authorities

§ 12-1. Fee Authorities of First Instance
(1) The tax represents the tax authorities in the first instance.

(2) The customs region represents the tax authorities when tax is charged on imports of goods and the refund in accordance with §§ 10-7 to 10-9.

(3) The Ministry may issue regulations stipulating that tax represents the tax authorities when tax is charged on imports of goods. It may be decided that § 13-3 may be waived.

§ 12-2. Central tax authorities Taxes, Customs and avgiftsdirektoratet1 and Tax Appeals Board are central tax authorities. Appointment of members of the Tax Appeals Board, composition and organization of the Tribunal follows the Tax Administration Act §§ 2-4a, 2-4b, 2-5, 2-7 and 2-8.

Chapter 13. General rules of procedure

§ 13-1. Relationship to the Public Administration Act applies unless otherwise provided in this Act.

§ 13-2. Confidentiality
(1) Any person who has or has had duties, position or assignment related to tax administration, to prevent unauthorized access to or knowledge of what she or he in his work has gotten to know whether someone's wealth or income conditions or other economic , business or personal circumstances. Whoever joins the office, position or commission shall give written declaration that he or she is familiar with and will abide by confidentiality. Public Administration §§ 13 to 13 e does not apply to confidentiality under this section.

(2) The duty of confidentiality under subsection is not an obstacle to information being provided

A)
to public authorities who can use them in their work with tax, customs, tax, national insurance contributions, grants or contributions of public funds,

B)
to public authorities for use in connection with the enforcement of legislation on working environment, occupational pension scheme accounting obligations and accountants, auditing care, currency regulation or corporations, or who audit public enterprises, as well as to the Supervisory Council for Legal Practice to use for supervisory purposes ,

C)
to public authorities for use for statistical purposes,

D)
to public authorities when it is necessary to obtain further information,

E)
to publicly appointed commission of inquiry,

F)
to police or prosecutors to use in criminal proceedings. Applicable criminal case violation of provisions outside the tax authorities administrative area, the information given only when there is reasonable grounds to suspect a violation that may result in higher punishment than imprisonment for six months,

G)

To ØKOKRIM the request due to a message about a suspicious transaction issued pursuant to the Money Laundering Act,

H)
others where required by regulations stipulated in or pursuant to the law that confidentiality should not be an obstacle to providing information,

I)
to the enforcement authorities in matters relating to execution or attachment or

J)
in connection with the exchange of information (coordination) as envisaged in the Register Act.

(3) The Ministry may, notwithstanding subsection provide information for research purposes in accordance with the Public Administration Act § 13 d.

(4) If information is given pursuant to subsection subsection or Administration Act § 18 to someone who does not have a duty of confidentiality under other law applies confidentiality under subsection equivalent of the person receiving the information. Anyone providing information should also make note of this. The data can still be used for the purpose for which reasoned that they were given.

(5) The duty of confidentiality does not cover information that a trader is or is not registered in the VAT Register or by simplified registration scheme.

§ 13-2 a. Publication of state aid Registration notification State aid pursuant 27 November 1992 no. 117 on public support § 2 a can be made public without being restricted by confidentiality by § 13-2.

§ 13-3. VAT incurred on importation of goods
(1) § 13-2, Chapter 14, §§ 15-1 to 15-9, § 15-10, § 15 to 11, Chapter 17, Section 18, § 1.19 , § 19-2, § 20-1 third paragraph, § 20.2, § 21.2 and § 21.3 does not apply to VAT incurred on the importation of goods.

(2) Whoever on the importation of goods is liable for VAT under § 11-2, the customs treat goods under the provisions of the Customs Act. The Customs Act § 12-1, § 12-1a, §§ 12-10 to 12-12, § 12-14 and § 16-10 shall apply correspondingly.

§ 13-4. Notification and report by control
(1) Fee The subject and other notifiable shall be given reasonable notice and be entitled to be present and to speak at the control pursuant to § 16-6. This applies only insofar as it can be implemented without the purpose of the inspection is imperiled.

(2) In control pursuant to § 16-6 shall be printed report or protocol that contains the actual information acquired, so far as they apply to the declarable as verification will take place at.

Chapter 14. Registration in the VAT Register etc. and simplified registration scheme

I. Registration in the VAT Register

§ 14-1. Application for registration
(1) An application for registration sent without undue delay to the tax or to Entities if the conditions of section 2 are fulfilled. The provision in § 15-1 eighth paragraph correspondingly applies for registration.

(2) Registration Mandatory for Enterprise Registration Act must be registered with the Norwegian Register before registration can take place. In special circumstances, the tax office consent to registration in the VAT Register takes place before registration in the Companies Register.

(3) Common Registration and voluntary registration pursuant to § 2-3 fourth to sixth paragraph may take effect as from the task due date the online application for registration will be logged in the reception center were approved. Approval is confirmed by electronic acknowledgment. If the application is submitted on paper, registration at the earliest with effect from the task due date the application was posted.

(4) Voluntary registration pursuant to § 2-3 first and second paragraph may not take place with effect from a task futures ended the last six months before the online application for registration was logged in the reception center. Approval is confirmed by electronic acknowledgment. If the application is submitted on paper, registration at the earliest with effect from a task futures ended the last six months before the application was posted.

(5) Voluntary registration under § 2-3, third paragraph may take effect as of a task futures ended the last six months before the tax treatment of the leasing relationship was manifest.

(6) The Ministry may issue regulations on what information the application shall contain and fix application form.

§ 14-2. Registration bankruptcy and estate
(1) Konkursbo recorded on a separate number with effect from the opening of bankruptcy proceedings. Trustee shall notify the tax office opening and discontinuation of a registered avgiftssubjekts bankruptcy.

(2) Dødsbo remains registered on the deceased's registration number. The court shall notify the tax office on the opening and closing of the bankruptcy proceedings by public division of a avgiftssubjekts estate where the deceased's debts are not taken over.

§ 14-3. Deletion and continued registration

(1) Fee The subject must notify the tax or Entities when the registered business ceases.

(2) The registered business shall be erased in the VAT Register if the activity is ceased or the tax for special reasons finds it impossible to delete the registration.

(3) If subject to VAT revenue and outlets have fallen under the current limit in § 2-1 subsections without the enterprise is deleted pursuant to this paragraph shall apply subject remain registered for at least two full calendar years. The same applies if fee subject relegated to a division lower than stated in § 2-1 second paragraph, second sentence and services revenue which confers the right to attend sports events constitute less than 3 million.

(4) When the conditions for joint registration pursuant to § 2-2 third paragraph no longer applies, the cooperating companies notify the tax office so that joint registration deleted. Joint and several liability pursuant to § 2-2 third paragraph consists until it is given such notice on cancellation.

II. Simplified registration and reporting scheme for providers of electronic services outside the VAT area (simplified registration scheme)

§ 14-4. Who scheme applies
(1) Fee entity which has not established or resident in the VAT area and only to calculate and pay VAT on electronic services, including electronic communications covered by § 3-30, fourth and fifth paragraphs may choose simplified registration scheme.

(2) Providers as mentioned in the first paragraph may be permitted registered under the simplified registration scheme before total deliveries exceeded the limit under § 2-1 third paragraph.

(3) A provider who is registered under subsection shall not simultaneously registered in the VAT Register.

§ 14-5. Registration
(1) Providers who want simplified registration scheme shall send to the tax office. The provider must notify the Tax Office about changes to the information given in the message.

(2) When a provider has chosen the simplified registration scheme, the tax allocate the vendor an identification number.

(3) All communication between the Tax Office and provider in the simplified registration scheme should take place electronically.

(4) The Ministry may issue regulations concerning the information that the electronic message as mentioned in the first paragraph should contain. Ministry may also issue regulations concerning the design of simplified registration scheme.

§ 14-6. VAT Refund Providers in simplified registration scheme is not entitled to deduct input tax pursuant to Chapter 8, but are entitled to a refund of input VAT under § 10-1 second paragraph.

§ 14-7. Deletion
(1) The offeror shall notify the tax if the business ceases or conditions for using the simplified registration scheme no longer met.

(2) The offeror shall be deleted from the registry when

A)
business has ceased,

B)
conditions for using the simplified registration scheme are no longer fulfilled, or

C)
offeror repeated breaches of the obligations deriving from the VAT Act.

(3) If subject to VAT imports falls below the current threshold of § 2-1, third paragraph, without that business is deleted pursuant to this paragraph, the provider shall remain registered for at least two full calendar years.

(4) The Offeror will be deleted pursuant to subsection c, and which still has taxable activities should be registered through a representative pursuant to § 2-1, sixth paragraph.

(5) Tenderers that have been deleted pursuant to subsection c, to be registered again when

A)
provider after deletion decision followed the burden of the VAT Act,

B)
it must be assumed that the vendor by new registration will follow the obligations deriving from the VAT Act, and

C)
tenderer has fulfilled earlier payment obligations.

(6) The Ministry may issue supplementary regulations concerning the conditions for deletion and new registration of providers that have been deleted.

Chapter 15. Duty to provide information about their conditions, etc..

In VAT return

§ 15-1. Revenue Task
(1) Fee The subject must submit VAT returns.

(2) VAT return shall show

A)
total sales and withdrawals

B)
sales and withdrawals as under Chapter 6 not VAT shall be calculated by

C)
output tax, deductible input tax, and

D)
settlement of outgoing and incoming VAT

All amounts are rounded down to the nearest whole penny.


(3) In the VAT return for primary industries can be taken with revenue from other commercial activities if subject to VAT revenue and outlets in this business does not exceed 30,000 million, VAT excluded.

(4) Value added tax should be calculated on purchase of remote deliverable services, shall be reported as output tax.

(5) The amount of output tax must also include amounts incorrectly termed VAT as mentioned in § 11-4 first paragraph. This may be omitted if the error is corrected to the purchaser.

(6) Fee The subject must submit VAT returns even if subject to VAT revenue and withdrawals have fallen below this threshold in § 2-1 subsections.

(7) The Ministry may issue form VAT returns.

(8) Any person who has an obligation to disclose information under this section shall exercise due care and loyally. Fee The subject will contribute to tax at the right time are clarified and fulfilled, and also make the tax authorities note error calculating tax.

(9) The Ministry may make individual that VAT as calculated by revenue of electronic communications in connection with a humanitarian fundraiser, not to be entered in the VAT return, or the calculated VAT may be reversed.

§ 15-2. General task futures Revenue Task be delivered six times a year. First installment is January and February, the second installment is March and April, the third installment is May and June, the fourth installment is July and August, the fifth installment is September and October and sixth installment is November and December.

§ 15-3. Task Forward by low turnover
(1) Where to VAT revenue and withdrawals during a calendar year does not exceed one million, VAT excluded, the tax allowance that VAT returns must be submitted once a year. Exercise Term is the calendar year.

(2) The Ministry may issue regulations concerning the completion and implementation of this paragraph.

§ 15-4. Task Forward for primary mv.
(1) Fee entity in fisheries, forestry or agriculture with binary projections will submit VAT returns once a year. The same applies to taxable persons who are voluntarily registered pursuant to § 2-3 second and fourth paragraphs. Exercise Term is the calendar year.

(2) The Ministry may issue regulations about who is covered by this paragraph.

§ 15-5. Shorter task installments
(1) If input tax regularly exceeds output tax by at least 25 percent, the tax office may consent to the VAT return submitted twelve times a year.

(2) If input tax regularly exceeds output tax by at least 50 percent, the tax allowance shorter periods than that which follows from the first paragraph. The installments may still not be shorter than a week.

(3) In special circumstances, the tax office may consent to taxable persons in the primary industries comply with the general specified payment dates.

(4) Consent is normally granted for two years from the first abbreviated term.

§ 15-6. Special VAT returns etc.
(1) Recipients of remote deliverable services is obliged to pay VAT under § 11-3 first paragraph, second sentence, will deliver a special VAT return showing consideration for the service, translated into Norwegian kroner, and calculated VAT. The amounts are rounded down to the nearest whole penny.

(2) Recipients of emission allowances which are obliged to pay VAT under § 11-1, second paragraph, second sentence, will deliver a special VAT return showing consideration for the service, translated into Norwegian kroner, and calculated VAT. The same applies to recipients of gold who is obliged to pay VAT under § 11-1 third paragraph, second sentence. The amounts are rounded down to the nearest whole penny.

(3) Providers in the simplified registration scheme shall submit VAT returns showing identification numbers, calculation and estimated sales tax translated into Norwegian kroner. The amounts are rounded down to the nearest whole penny.

(4) Revenue Task mentioned in subsections delivered in installments. First installment is January, February and March, the second installment is April, May and June, the third installment is July, August and September and the fourth installment is October, November and December.

(5) The Ministry may issue form VAT returns referred to in subsections.

§ 15-7. Delivery and signing
(1) Revenue Task be delivered for each term although it has not been subject to VAT turnover or withdrawals term. The tax may in individual cases exempt from universal service obligation for one or more installments. Recipients covered by § 15.6 shall only supply task for the termination occurs obligation to pay VAT.


(2) When lott fishing shall be the owner, captain or fisherman who supply fish to the buyer, or that the vessel or fisherman behalf receive settlement for fish, deliver the VAT returns.

(3) VAT return must be submitted electronically and sent the receipt Central Tax Administration determines. Tasks that are pre-populated with information about tax subject, can be made available for tax subject of electronic communication.

(4) The Ministry may issue further rules on electronic delivery of VAT returns.

§ 15-8. Task Deadlines
(1) Task deadline is one month and ten days after the end of each exercise period or from the date of the termination. The deadline for the third term under § 15-2 is still on August 31. For taxable persons in primary industries that have calendar year assignment period, the assignment period is three months and ten days. For taxable persons with low turnover and calendar year assignment period is the submission deadline for two months and ten days. Task deadline for VAT return in simplified registration scheme is 20 days.

(2) Task that is delivered electronically is deemed concluded when it is logged as approved reception center. The approval is confirmed by electronic acknowledgment.

§ 15-9. Timing
(1) Amounts referred to in § 15.1 and § 15.6 stated in the VAT return for the term documentation is issued. Amounts mentioned in § 15-6 third paragraph stated for the installment payment occurred.

(2) In special circumstances, the Ministry may make decisions that payment will be the basis for distribution of revenues and VAT on installments.

(3) The Ministry may issue regulations concerning exemptions from the first paragraph.

II Documentation duty

§ 15-10. Documentation duty
(1) Input tax must be documented with vouchers to be deductible.

(2) taxable persons to calculate output VAT, unless the accounting records or otherwise as tax authorities approve, can be demonstrated that no VAT is calculated on sales or withdrawal.

(3) Sale Documentation for a VAT taxable supplies may not be issued prior to the delivery of goods or services.

(4) Providers in the simplified registration scheme shall keep a record of transactions covered by § 3-30, fourth and fifth paragraphs. Transaction overview should be sufficiently detailed to enable the tax office can determine that the value added tax calculation in the VAT return is correct. Transaction overview shall be electronically available to the tax office within three weeks after the request. Transaction records shall be stored for five years from the end of the year the transactions are completed.

(5) The Ministry may issue regulations requiring the registration and documentation of accounting information. The Ministry may also issue regulations concerning the time of issuance of sales documentation and documentation of outlets, including exception of the third paragraph. The Ministry may also issue regulations concerning what the transaction record as mentioned in the fourth paragraph should contain.

III VAT in sales documentation

§ 15-11. Access to state VAT in the sales documentation, etc.
(1) Only the registered taxable persons or undertakings in the simplified registration scheme, can enter the VAT amounts in sales documentation and educate the price indication that consideration include VAT.

(2) Whoever in violation of subsection specified amount designated as VAT in the sales documentation, should provide tax written notice within ten days after the end of the month sales documentation was issued. Records may be omitted if the error is corrected to the purchaser.

(3) The Ministry may issue regulations stipulating that associations and cooperatives that primarily sells products from its members fishing, forestry or agriculture with binary projections will be able to provide VAT in its clearing settlement with a supplier who is not registered in the VAT Register. Ministry determines more detailed conditions for implementation of the scheme and may decide that the scheme shall apply mutatis mutandis to other collectors and producers. The Ministry may issue regulations that the scheme under the first sentence also apply to dealers of products from home producers of craft or handicraft work, although sales are not mainly applicable to such products.

Chapter 16. Control

§ 16-1. Control information from tax subject etc.

(1) Fee The subject, the person responsible for VAT on imports of goods, a provider of simplified registration scheme, and the like are required bookkeeping obligation pursuant Bookkeeping § 2, third paragraph, shall at the request of tax authorities provide information that may affect their accounting or taxation. The tax authorities may require the disclosure obligation under the first sentence documenting information, for example to provide access to, present, compile, disclose or submit accounting documents with vouchers, contracts, correspondence, minutes of board meetings, online programs and program systems.

(2) Traders who are not obliged to submit VAT returns, shall provide the information about your business as tax authorities.

(3) The person may be required to disclose information under this provision are obliged to submit information without regard to the confidentiality he is required by law or otherwise. Information pertaining to national security may only be required submitted with the consent of the King.

(4) In sole proprietorships incumbent disclosure entity holder. In business, association, institution or entity obligation the general manager of the business, or the Chairman if the business does not have a general manager.

§ 16-2. Control information from third
(1) Any third party is obliged at the request of tax authorities to provide information that may affect someone's tax obligation.

(2) Lawyers and other third parties obligations, notwithstanding the statutory duty of confidentiality requested by the tax authorities to provide information on remittances, deposits and liabilities, including who are parties to the transfers, in their accounts of tax subject.

(3) To the extent that the information is not related to their employment, duties individuals still only provide information in the following cases:

A)
Whoever allows performing work on buildings or installations, duties at the request of tax authorities to provide information about who submitted materials etc. and who at his own expense have contributed to the work. It shall be informed of deliveries and purchases, services, compensation and other matters relating to the individual balances and settlement for this.

B)
Entities duties at the request of tax authorities to provide information on the intermediaries concerned have given mission, and about the size of payments under the contract through a specified period.

(4) Obtaining information for targeting of controls can only be made when there is special reason.

(5) The tax authorities may require third-party documents this information in a manner as mentioned in § 16-1, second sentence.

(6) In sole proprietorships incumbent duty under subsections entity holder. In business, association, institution or entity obligation the general manager of the business, or the Chairman if the business does not have a general manager.

§ 16-3. Control information from public bodies
(1) Public authorities, facilities etc.. and officials duties at the request of tax authorities to provide such information as they are familiar with in their work, and must adequately provide printing protocol, copy of documents etc.

(2) Notwithstanding the secrecy that they otherwise should

A)
authorities stipulating or collects taxes, duties or charges or pays compensation, grants, contributions, social security, benefits, etc., At the request of tax authorities provide information on the set, exacted or paid amounts and the basis for them

B)
authorities conferred controlling functions under the Act 29 June 2007 no. 75 on securities trading, at the request of tax authorities provide information as they are familiar with this work, provided that the information is given control body pursuant to statutory duty,

C)
authorities conferred controlling functions under the Act 29 June 2007 no. 73 on real estate, at the request of tax authorities provide information as they are familiar with during this work,

D)
mediation boards at the request of tax authorities provide information on the contents of the agreement, youth plan or plan signed during a meeting of the Mediation Service, cf. National Mediation Act.

(3) The Ministry may issue regulations concerning the information under the first paragraph and second paragraph a, b and c also be given the unnamed person, stay, company or entity. The Ministry may also issue regulations requiring information for use in direct control of the tasks shall be submitted electronically, including the conditions for such delivery.


§ 16-4. Control information from providers of electronic communications networks or services Where special circumstances make it necessary, and there is suspicion of violation of the provisions laid down in or pursuant to this Act, the Tax Directorate or the Directorate authorizes direct providers of access to electronic communications networks or services to provide information on contract-based secret telephone or other subscription information, and electronic communication link.

§ 16-5. Disclosure pursuant to requirements when changing estate Issued the preclusive when changing estate duty soldering owners, Judge, executor and others providing assistance in the settlement, to provide the information that the tax authorities are required to determine whether the estate owes VAT.

§ 16-6. Control of the declarable
(1) The tax authorities may make control study of the persons who are obliged to disclose information under this Act. They declarable however obliged not to provide access to the control examination in their private homes, unless employment is exercised from the trader's private home.

(2) In the control study mentioned in the first paragraph, it shall declarable provide information which he is obliged to provide the control under § 16-1 to § 16-5. The declarable shall also provide the tax authorities access to inspection, inspection, inspection of records, inventory of assets, evaluation etc. Real estate, construction, facilities, vehicles etc. Upon inspection of business records the tax authorities may make copying to data storage for later review by the declarable or by tax authorities.

(3) The declarable or an attorney for him going when the tax authorities require, be present at the control as mentioned in the first paragraph and provide the necessary guidance and assistance.

(4) In sole proprietorships incumbent duties by subsections entity holder. In business, association, institution or facility incumbent duties the general manager of the business, or the Chairman if the business does not have a general manager.

§ 16-7. Imposition of accounting
(1) The tax authorities may impose accounting entities that are required to submit a statement of sale, etc. under this Act or under regulations issued pursuant to this Act, to fulfill its obligation to align accounting, specification, documentation and storage of accounting information in accordance with the rules laid down in or pursuant to the accounting law.

(2) Imposition of accounting as mentioned in subsection addressed to the board of a company, association, facility or organization, and sent each director. There shall be established a deadline for compliance. This period shall be a minimum of four weeks and not longer than one year.

(3) Tax Assessment Act § 3-6 concerning appeals an order shall apply mutatis mutandis to complain of accounting orders.

§ 16-8. Orders to audit
(1) When avgiftssubjektets statements set out in contravention of provisions in or pursuant to the Accounting or Bookkeeping or GAAP or accounting practices, the tax authorities may impose one or more financial statements audited by a registered or certified public accountant in accordance with auditors Act § 2-2 for the following companies:

A)
corporation where the decision has been taken pursuant to authorization by Act § 7-6

B)
company as mentioned in the Accounting Act § 1-2, first paragraph. 13 which is organized by a foreign company form that substantially corresponds to the definition of limited company of the Companies Act § 1-1 second paragraph and have not auditing accounts auditors Act § 2-1.

(2) Imposition of revision may be granted on the basis of the circumstances mentioned in subsection relating to the financial statements for the last fiscal year and the three preceding years.

(3) Imposition of audit can not be claimed for more than three financial years.

(4) Imposition revision addressed to the board of the company.

(5) If the company gets orders for revision may appeal the order if it believes that it has no obligation or legally permitted to comply with the order. The appeal must be in writing and shall be submitted within three weeks. The tax authorities may decide that the order should not be put into effect until the appeal is decided.

(6) The Ministry may issue further regulations of order on auditing.

§ 16-8a. Imposition of storage of accounting records

(1) The tax authorities may, in conjunction with control impose accounting entities that are required to submit a statement of sale, etc. under this Act or under regulations issued pursuant to this Act to keep records for bookkeeping Act § 13 first paragraph. 1 through 4 in more than five years after the closing.

(2) In sole proprietorships directed orders for Nos. 1 to enterprise proprietor. In business, association, institution or facility directed the order to the general manager of the business, or the Chairman if the business does not have a general manager.

(3) Tax Assessment Act § 3-6 apply correspondingly to appeal against an order under this section.

§ 16-9. Police duty to assist the police when requested by the tax authorities for providing assistance in tax control. Police may request information and the disclosure of material as mentioned in § 16-6.

§ 16-10. Obligation to show their ID cards If an employer shall equip a worker ID cards according to rules issued pursuant to the Working Environment Act § 4-1, seventh paragraph, the tax authorities may require the employee exhibits the ID card.

§ 16-11. Regulations The Ministry may issue regulations to ensure the implementation of this Chapter, including providing provisions on how information should be given.

Chapter 17. Advance rulings

§ 17-1. Advance rulings
(1) Taxes and tax office can provide, upon request prior statements about the terms of the tax implications of a specifically planned disposal before it is initiated. This applies only when it is essential to clarify the effects before initiating or question is of general interest.

(2) Pre Statement given under this chapter shall be applied as binding when determining if the statement applies requires, and the disposition is conducted in accordance with the conditions of the statement.

§ 17-2. Fees shall be paid a fee for a binding advance statement.

§ 17-3. Justice
(1) Tax Administration and the tax office's decision not to give advance ruling can not be appealed.

(2) An advance ruling can not be appealed or tested in their own case for court.

(3) Decisions for which advance ruling is applied, may be appealed or brought before a court.

§ 17-4. Regulations Authorization Ministry may issue regulations to supplement and implement this chapter, including the fee.

Chapter 18. Determination of Value Added Tax at the discretion and changing the tax settlement and so on.

§ 18-1. Determination of VAT at the discretion
(1) The tax authorities may lay basis for calculating output tax and the amount of input VAT on the judgment, including correct errors in a VAT return, when

A)
VAT returns are not received by the tax authorities. Task coming in after that decision judgment is made, is not considered filed under this provision

B)
received VAT return is incorrect or incomplete or based on accounts that are not recognized in accordance with applicable accounting legislation, or

C)
some have been registered in the VAT Register or have remained registered without filling the requirements for registration and the state due to this is added a avgiftstap.

(2) Determination at the discretion of more than one installment can be made overall, but not for a longer period than one calendar year. Correction of specific items in a tax settlement must be linked to specific contracts.

(3) Determination by the judgment can be made up to ten years after the end of the current term.

§ 18-2. Determination of amounts incorrectly stated as VAT
(1) If the amount improperly designated as VAT is not stated in VAT returns, cf. § 15-1 fifth paragraph, or notification. The § 15-11, second paragraph, the tax authorities may fix amount.

(2) The determination may be made up to ten years after the end of the current term.

§ 18-3. Changing the VAT settlement at the request of tax subject, etc.
(1) Registered tax entities may require changing the basis for calculating output tax and the amount of input VAT for previous periods. Demands for change in favor of the tax subject must have arrived to the tax authorities not later than three years after the expiry of the term.


(2) As stated too much VAT in the sales documentation, the basis for calculating output tax changes only if the error is corrected to the purchaser. The tax authorities may in special cases decide that this condition shall not apply, and that the repayment requirement, when correction is not required, shall be limited to the portion of the fee that fee subject have not passed on to others.

(3) The claim submitted by the submission of VAT returns with changes to previously submitted VAT returns for chapter 15. § 15-7 third and fourth paragraphs and § 15-8 second paragraph applies correspondingly.

(4) If the tax authorities, or portion thereof takes to claim the first paragraph shall be decided this.

(5) Subsections apply correspondingly to recipients and providers to submit VAT returns under § 15-6.

§ 18-4. Amending Decision without complaint
(1) Decisions pursuant to § 18-1, § 18.3, § 21.2 and § 21.3 may be amended by the Tax and Taxes. The same applies to a decision on registration or deletion in the VAT Register or simplified registration scheme when it simultaneously is made pursuant to § 18-1 which are directly related to registration or cancellation decision.

(2) If there is new information indicating that the former decision is incorrect, the decision may be changed to the detriment of the one decision is directed. Such decisions may be taken up to ten years after the expiration of that term. In the absence of new information, make a notice of change to the detriment given within two years after the date of the decision.

(3) The first and second paragraphs apply correspondingly to decisions regarding reimbursement under § 10-1 and decisions made under § 18-2.

(4) Tax Directorate change management pursuant to subsection is limited to decisions after which calculated amount is under 15,000 million, interest not included.

(5) The tax authorities shall take up the question of change resulting from or assumed in a court decision. How possible change to be taken up within one year after the decision was final.

Chapter 19. Appeals and avgiftslempning

§ 19-1. Appeals
(1) Tax Appeal Board determines an appeal against the tax office or the Directorate of Taxes decision under § 18-1, § 18-3, § 18-4 subsections, § 21.2 and § 21.3. The same applies to appeal against a decision on registration or deletion in Merverdiavgiftsregisteret when it simultaneously appealed against the decision under § 18-1 which are directly related to registration or cancellation decision.

(2) Appeals against decisions under § 18-1 first paragraph a treated only when the complainant at the time of the appeal submit VAT returns for the person or the termination decision applies.

(3) Appeal against the tax office's decision on VAT submitted to the tax office.

§ 19-2. Legal costs
(1) If the Tax Appeal Board change a decision in favor of the complaints determines the tax if it should be awarded costs by the Public Administration § 36.

(2) Tax Office's decision under subsection may be appealed to the Tax Appeals Board.

§ 19-3. Avgiftslempning
(1) If there are special circumstances, the Ministry may make individual decisions on full or partial exception from the law, exemption from VAT or that no VAT is calculated on importation.

(2) Taxes and Customs and avgiftsdirektoratet1 may reduce or waive the prescribed VAT if special circumstances relating to the determination seems particularly unreasonable to uphold the entire claim. The same applies surcharge imposed under § 21-3 and Customs Act § 16-10.

Chapter 20. Lawsuits

§ 20-1. Lawsuits against state
(1) lawsuit against the state instituted by rules of jurisdiction in the Civil Procedure Act. Once the tax is chargeable authority, exercised State party position of the tax office that made the decision in the first instance. The Ministry may issue instructions concerning the exercise of the state party position in general and in individual cases. The Ministry may in individual cases or groups of cases over the conduct of a party position or transfer it to another tax authority.

(2) When the court in lawsuits against the state relating to the rights and obligations under this Act finds that some should only pay a portion of a disputed tax amount or just to have back a portion of a refund claim, and there is insufficient information to determine the correct amount, it shall be in the judgment indicated how new determination to be performed. Coming Court held that a decision on the basis of a tax claim can not be sustained because of formal deficiencies, it shall refer the decision to retrial by the competent tax authority.


(3) An action against the state for testing fee settlement must be brought within six months after the expiry of the term settlement fees apply or after notification of the decision was sent. Reinstatement may be granted over the time limit pursuant to the Civil Procedure Act §§ 16-12 to 16-14. After expiry of the deadline for legal action shall nevertheless limit the Tax Payment Act § 17-1 subsection in cases relating to enforcement or temporary attachment.

§ 20-2. Lawsuits from the state
(1) The government may go to court to try on decisions made by the Tax Appeals Board shall be repealed entirely or in part because it was based on erroneous factual basis or false idea of ​​a legal issue.

(2) An action directed against Tax Appeals Board by the manager.

(3) suit must be filed within four months after the Tax Appeals Board's decision was made. The decision is directed, shall be notified of the lawsuit.

Chapter 21. Administrative sanctions and punishment

§ 21-1. A coercive
(1) The tax authorities may impose third party who has not complied with the obligation to provide information pursuant to Section 16 or access control under § 6.16, a daily fines until fulfillment happens.

(2) The tax authorities may impose the one who has not complied with orders to accounting under § 16-7 within the prescribed period, a daily fines until remediation takes place. Coercive should normally represent one court fees per day, see. Court Fees Act § 1, second paragraph. In special cases, the coercive fine should be lower or higher, but not exceeding ten court fees per day. Total fines may not exceed one million.

(3) Decisions on coercive addressed to the board of a company, association, facility or organization and sent each board member by registered letter. Coercive enforceable as well the members of the Board as at the company, cooperative, association, facility or organization.

§ 21-1 a. Violation charge by failure to comply with obligations to record and document cash sales

§ 21-2. Increased output tax
(1) Where a VAT return is not entered in a timely manner or not completed correctly, the tax authorities may increase the output tax for that period with at least 250 million or up to three percent of the tax amount. Fees can not be increased by more than 5,000 million. The increase can be made until three years after the expiration of that term.

(2) Public Administration § 16 for advance warning does not apply to decisions on increased output tax.

§ 21-3. Surcharge
(1) Any person who willfully or negligently violates this Act or regulations issued pursuant thereto, and by it or could have inflicted losses on the state, may be imposed up to 100 percent fee plus VAT assessed under § 18.01 and § 18-4 subsections. Surcharge may be imposed for up to ten years after the end of the current term.

(2) The person responsible for this section is aimed at, is also liable for assistants, spouse and children's actions.

§ 21-4. Penalties
(1) A fine or imprisonment for up to two years is punishable disclosure mandatory third party under chapter 16 with regulations which provide incorrect or incomplete information to the tax authorities.

(2) A fine or imprisonment up to one year is punishable grossly negligent violation of the first paragraph.

(3) A fine or imprisonment not exceeding two years imposed on anyone who fails to contribute to the control examination under § 16-6.

Chapter 22. Final Provisions

§ 22-1. Changes in VAT regulations
(1) In sales and withdrawals shall VAT is calculated according to the rules and rates applicable at the time of delivery and for withdrawal. The import of goods shall be the value added tax calculated by the rules on customs clearance time.

(2) Is it signed a contract for delivery before sales were subject to VAT or before an increase in VAT rate, obliged the recipient to pay a supplement corresponding value-added tax or the elevated rate. This does not apply if it can be demonstrated that the price the appointment has been taken into account VAT.

(3) The Ministry may issue regulations concerning transitional provisions on entry into force of this Act and the amendments to this Act or of VAT decision.

§ 22-2. Commencement. Transitional provisions
(1) This Act applies from the time King bestemmer.1


(2) of the same date Act of 19 June 1969. 66 VAT. Decisions made pursuant to § 70 lapses six months after this law comes into force. If the party within six months, has applied for a similar avgiftslempning pursuant to § 19-3 first paragraph, the individual decision until tax authorities have taken a decision.

(3) This Act § 3-3, first paragraph, § 9-1, third paragraph, and § 9-8 repealed with effect from 1 January 2011.

§ 22-3. Amendments to other Acts From the time the law comes into force, the following amendments to other Acts - - -