Value Added Tax (VAT) Act No. 58 of 2009

Under the previous VAT Act of 1969, zero VAT rating for the supply and import of electric vehicles was adopted by the Norwegian Parliament in 2001. In 2013, the Norwegian Parliament adopted amendments to the current VAT Act and the VAT Regulation concerning electric vehicles, which involve an extension of the zero rating to the leasing of electric vehicles and to the sale and import of batteries for electric vehicles.