Norway is not part of the EU but is member of the EEA. Norwegian VAT legislation is largely in line with Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services (see Appendix 36B for a full list).
Although Norwegian VAT law is largely in line with the Principal VAT Directive it is much more detailed in content and is interpreted in very specific ways by the tax administration. As a detailed description of each of the exempt categories is outside the scope of this work, readers are recommended
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