Authority: Adopted by the Storting on 13 December 2022 based on the Constitution of the Kingdom of Norway 17 May 1814 § 75 letter a and Act 19 June 2009 no. 58 on value added tax (VAT Act) .
§ 1. Factual scope and relationship to the Value Added Tax Act
From 1 January 2023, VAT is payable according to the rates in this decision and in accordance with Act 19 June 2009 no. 58 on VAT .
§ 2. General rate
Value added tax is charged at 25 per cent of taxable sales, withdrawals and imports when a reduced rate is not to be applied according to the provisions below.
§ 3. Reduced rate by 15 per cent.
Value added tax is paid at 15 per cent of sales, withdrawals and imports of foodstuffs as mentioned in the Value Added Tax Act § 5-2 .
§ 4. Reduced rate by 12 per cent.
Value added tax is charged at 12 per cent of turnover and withdrawal of services that apply:
| 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. | 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 sports events etc. as mentioned in the Value Added Tax Act § 5-11 . |
§ 5. Reduced rate by 11.11 per cent.
Value added tax is charged at 11.11 per cent of turnover etc. of wild marine resources as mentioned in the Value Added Tax Act § 5-8 .Source: lovdata.no
