VATupdate

Reduced VAT rate of 6% for transport, hotels, cinema, broadcasting, museums, amusement and sporting events per 1 November 2020

a) passenger transport, etc. as mentioned in the Value Added Tax Act § 5-3,
b) transport of vehicles on vessels as mentioned in the Value Added Tax Act § 5-4,
c) rental of rooms in hotel business etc. as mentioned in the Value Added Tax Act § 5-5,
d) the right to attend cinema performances as mentioned in the Value Added Tax Act § 5-6,
e) broadcasting services as mentioned in the Value Added Tax Act § 5-7,
f) access to exhibitions in museums etc. as mentioned in the Value Added Tax Act § 5-9,
g) access to amusement parks, etc. as mentioned in the Value Added Tax Act § 5-10,
h) right to attend sporting events etc. as mentioned in the Value Added Tax Act § 5-11.

The amendment under I will enter into force on 1 November 2020.

Source: lovdata.no

Sponsors:

Advertisements: