In Norway, VAT deductions for lunch expenses are generally not allowed as they are considered personal costs. However, there are some exceptions, such as for workplace cafeterias.
In the EU, the rules are more flexible, and many countries allow VAT deductions for lunch expenses that are related to business operations. However, the specific rules and requirements vary from country to country.
Source: eurofiscalis.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.