Norwegian VAT

National VAT: Practical and optimal solutions adapted to your needs

We have extensive experience with support in everything from audit, tax review, dispute resolutions, dialogue with the tax authorities, consultative input and as a continuous discussion partner for companies related to tax issues.

Our experts have experience from several industries and we know what is needed to succeed in your sector.

How can we help?

Energy

We assist clients within the energy sector preparing them to deal with the complex tax regime applicable in the energy area. Tax regulations that apply to purchase and sales of energy is dominated by many fragmented exemption schemes, related to both VAT and excise duties. The regulations are experienced as complex and contain detailed demands for documentation.

We experience that customs- and excise authorities carry out regular controls aimed at the sector, and thus it is very important to comply with all regulatory requirements in order to avoid potential risk and tax exposure.

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Real Estate


We have special expertise in tax issues related to real estate, including rental business, development, construction, purchase and sales, and structuring of real estate transactions.

We have extensive experience with assistance linked to tax review of adjustment obligations, leases, documentation requirements, deduction of input VAT, allocation rules, requirements for invoice issue, rental declarations and accruals.

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Financial Services

We assist businesses within the financial sector with tax issues in all key areas, including banking and other financial activities, insurance, securities and asset management.

With the increased focus that the tax authorities have had towards actors within the financial services industries during the last few years, it is our experience that it is more important than ever to recruit tax advisors in order to reduce costs linked to VAT, and to secure an optimal demarcation towards the exemption for VAT on financial services.

We also assist with consulting regarding finance tax and possible adjustments linked to VAT exemption.

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Public Sector

We assist public participants in navigating through the various tax schemes; VAT compensation law, compensation for the voluntary sector, net accounts for public sector and neutral VAT for the health sector.

Public actors should handle VAT correctly and, among others, we assist in the handling of VAT on services within the public sector. Furthermore, the handling of contributions may be subject to specific assessments. For real estate we see that the compensation policies for the public sector are very demanding, and we have extensive experience with assistance in the planning and the control phase.

We have also assisted with evaluating the current regulations and provided suggestions for new solutions.

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Oil and Gas

We assist clients within oil and gas service to deal with the complicated tax regime applicable to the sector. As there are frequently large sums involved in each project, it is very important, both for oil companies and the supplier industry, to make use of the exemption schemes available in the area. It is our experience that customs and tax authorities carry out frequent controls targeted at the sector, and it is therefore very important to meet all requirements to avoid any future risk.

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Shipping

We assist clients in the shipping industry to deal with the complicated tax regime applicable to the sector.

The tax regime for shipping is characterized by several exemption schemes, both for VAT and excise duties. The regulations are often experienced as complex and contain many detailed requirements for documentation. As tax on acquisitions frequently make out a large amount of the operating costs in a shipping company, it is crucial to use the exemption schemes available in the area.

It is our experience that customs- and tax authorities carry out frequent controls targeted at the sector, and it is therefore very important to meet all requirements to avoid any future risk of tax exposure.

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Telecom and Media

The telecom and media industry is characterized as innovative and is subject to a rapid development where the regulatory environment struggles to keep up with changes.

We have achieved a unique experience and position in this market segment, through assisting Norway’s largest actors within this area with global projects.

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Contact us

Trond Ingebrigtsen

Advocate | Partner, Oslo, PwC Norway

+47 952 60 810

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Yngvar Solheim

Advocate | Partner, Oslo, PwC Norway

+47 952 60 657

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Marit Barth

Advocate | Partner, Oslo, PwC Norway

+47 952 60 496

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Espen Qvist

Advocate MNA | Partner, Oslo, PwC Norway

+47 952 60 407

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