Norway: Portion of international cruises taking place in Norway subject to VAT (Oslo District Court decision)

Judgment has been appealed

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August 18, 2025

The Oslo District Court in May 2025 upheld a decision from the Tax Appeals Board that value added tax (VAT) may be imposed on the portion of an international cruise that takes place within the Norwegian VAT area, according to the VAT Act Section 3-1 and 5-3.

An international cruise is defined as a cruise that starts and ends outside the Norwegian VAT area but visits several countries along the way. The VAT obligation includes the passenger transport service, catering service, and all other taxable goods and services sold while the ship is within the Norwegian VAT area.

The judgment has been appealed, but the date for the hearing in the Court of Appeal has not been set.

Read an August 2025 report prepared by the KPMG member firm in Norway

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