- The Act of 20 December 2024 No. 88 amends the Value Added Tax Act and takes effect on 1 July 2025
- Sections 5-2 to 5-12 apply if the Storting’s resolution specifies a reduced VAT rate
- New Section 5-12 covers water from waterworks and sewage services
- VAT is calculated at a reduced rate for sales and withdrawals of water and sewage services
- The Ministry can issue regulations for implementing these provisions
Source: lovdata.no
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.
