The Norwegian Tax Administration issued Binding Advance Ruling No. 1/2026 on March 11, clarifying VAT invoicing timing rules for construction projects. The ruling addresses whether the contract sum can be invoiced to the developer upon delivery of the building and whether VAT can be deferred until that time. It applies to group companies and their parent and developer entities.
It clarifies whether the contract sum can be invoiced to the developer upon delivery of the building and whether VAT can be deferred until that time.
A group company, its parent company, and a second group company acting as developer.
March 11, 2026.
Norwegian Tax Administration.
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Bloomberg Tax · about 1 month ago
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Meridian Global Services · 1 day ago
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VATabout · 2 days ago
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