The Norwegian Tax Appeals Board ruled that data centre services supplied to non‑residents are not fully exported services; the portion involving physical storage, monitoring, power and infrastructure must attract Norwegian VAT. The decision rejects the view that such services are entirely remote and VAT‑exempt, and provides analysis that may interest other jurisdictions.
It decided that such services are not fully exported and the physical storage portion must attract Norwegian VAT.
The part related to physical storage of servers, monitoring, power and infrastructure.
No, the decision states they are linked to specific physical locations in Norway and thus not fully exported.
The taxpayer contended that the services were a single supply of VAT‑exempt remote services.
The decision is country‑specific but provides analysis that may interest other jurisdictions.
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