Special VAT excemptions apply to deliveries in Norway of goods and services for use in offshore petroleum actitivity, cf. Value Added Tax Act section 6-30 (3) and 6-32 and Regulations dated 15.12.2009 no. 1540 section 6-32-1, 6-32-2 and 6-32-3.
The supply of certain goods and services to specialised ships for use in the offshore petroleum activities is zero-rated.
The supply of certain goods and services for use outside Norwegian territorial waters for use in offshore petroleum activity to licensee companies, drilling companies and the owners/hirers of platforms are zero-rated. The same rule applies when supplying to taxable persons who are not obliged to register and who provide offshore services outside Norwegian territorial waters.