Legal basis: Adopted by the Storting on 14 December 2021 pursuant to the Kingdom of Norway’s Constitution of 17 May 1814 § 75 letter a and Act of 19 June 2009 no. 58 on value added tax (the Value Added Tax Act) .
§ 1. Factual scope and the relationship to the VAT Act
From 1 January 2022, VAT will be paid at the rates in this decision and in accordance with Act no. 58 of 19 June 2009 on VAT .
§ 2. Ordinary rate
VAT is paid with 25 per cent of taxable sales, withdrawals and imports when no reduced rate is to be applied in accordance with the provisions below.
§ 3. Reduced rate by 15 per cent.
VAT is answered with 15 per cent of sales, withdrawals and imports of food as mentioned in the VAT Act § 5-2 .
§ 4. Reduced rate by 12 per cent.
VAT is answered with 12 per cent of sales and withdrawals of services that apply to:
| 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 . |
§ 5. Reduced rate by 11.11 per cent.
VAT is answered with 11.11 per cent of turnover etc. of wild marine resources as mentioned in the Value Added Tax Act § 5-8 .
Source: lovdata.no
