VAT-liable businesses may deduct input VAT levied on purchases which are relevant to the VAT-liable activity. Purchases which are deemed not relevant will be non-deductible, and the VAT will be a final cost for the business.
Businesses that make only exempt supplies without the right to deduct cannot recover input VAT. Businesses that make both VAT-liable and exempt supplies without the right to deduct can partly deduct input VAT (explained further in 36.36) other than those items that are specifically non-deductible.
Note: Exports and other zero-rated supplies are VAT-liable supplies but are subject to the zero rate of VAT. They are not exempt supplies without the right to deduct.
According to the Norwegian VAT legislation, VAT incurred when making the following purchases is not deductible:
- Ìý
•ÌýÌýÌýÌý Private expenditures.
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Web page updated on 17 Mar 2025 16:20