Contents
1. INTRODUCTION
2. SOURCES AND STRUCTURE OF THE VAT LEGISLATION
3. TAX MECHANISM
4. TERRITORIAL SCOPE
5. DEFINITIONS
6. EXEMPTIONS
7. TAXABLE PERSON
8. TAXABLE TRANSACTIONS
9. EXEMPTION WITH CREDIT -- PLACE OF SUPPLY AND ZERO-RATING
10. VAT REPRESENTATION
11. VAT REFUNDS
12. FINAL REMARKS
1. INTRODUCTION
Norway introduced a value added tax in 1970. Until the introduction of a general VAT on services in 2001, however, only minor changes were made to Norway's VAT system, which is based on the Second EC Directive.
Norway's VAT has been a local system for the past 30 years after Norway chose not to join the European Community in 1972. The local doctrine has been to keep VAT simple; thus, several proposals to introduce differentiation in the VAT rates were rejected. A proposal for a general VAT on services was rejected in 1990, as the then 20% VAT was found to be too burdensome on passenger transport and accommodation services. In contrast to Sweden, no
