The Directorate of Taxes concluded that operating subsidies made available to the company for canteen operations, where the subsidy is predetermined and is not affected by the number of meals served, are not subject to VAT. However, this presupposes that the user payment accrues to the company, for example by the users paying directly to the company either through monthly payment, via their own canteen cards or app. 15%. Finally, an indicative statement was given that in this case the farm owner cannot invoice a tax-free subsidy to the tenants (companies), as the tax treatment must be considered separately in each section.
Source: skatteetaten.no
