VAT Liability on Canteen Contributions: Assessment Based on Operator’s Risk and Contract Model

• The main issue is whether a canteen operator must charge VAT on the “canteen contribution” paid by a company for running an employee canteen.
• The decisive factor is whether the contribution is considered payment for services, which depends largely on who bears the operational risk for the canteen.
• There are two main contract types: “Management fee” (company buys food, operator only manages) and “Management risk” (operator buys food and bears risk).
• For “Management fee” contracts, it is clear that VAT must be charged on the canteen contribution.
• For “Management risk” contracts, the VAT status of the canteen contribution is less clear and depends on specific contract details.

Source: skatteetaten.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.

---

---