Special rules for goods/services for use in offshore petroleum activity

Special VAT excemptions apply to deliveries in Norway of goods and services for use in offshore petroleum actitivity

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.



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