The Norwegian Tax Administration March 12 posted online Tax Appeals Board Decision No. SKNS1-2020-134, clarifying the VAT treatment of data-center operation services to nonresident customers. The taxpayer, a company operating data-center services, planned to sell data-center operation services to nonresident customers who owned their servers. The taxpayer sought clarification on whether such sales qualified as a single VAT-exempt supply. The Tax Office concluded that the deliveries consisted of separate goods and services and denied a VAT exemption. On appeal, the Tax Appeals Board rejected the taxpayer’s appeal, finding that: 1) the taxpayer’s deliveries didn’t constitute one composite VAT-exempt service and ...