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Commentary

Domestic supplies (Norway)

36 Norway

Domestic supplies (Norway)

All turnover is VAT-liable in Norway unless there is a specific exemption stating that the turnover is VAT-exempt without the right of deduction. When the VAT-liable turnover exceeds the registration threshold of NOK 50 000, there is an obligation to register for VAT purposes.

VAT registration can be effected by either natural or legal persons (for example, individuals, partnerships, trusts, charities

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