- Regulation change to the VAT law effective from July 1, 2025
- Issued by the Ministry of Finance
- Amends regulation from December 15, 2009
- New definitions for water from waterworks and wastewater services
- Water from waterworks includes drinking water from supply systems
- Wastewater services include removal and treatment of sanitary wastewater
- Water meters delivered with water or wastewater services are included in the reduced rate
- Transitional rules allow proportional distribution of reduced rate for 2025
- No obligation to prepare an overview of delivered but not invoiced services
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.