Norway Tax Agency Clarifies VAT Rules for Canteen Operating Subsidies Under Management Fee Model

• The Norwegian Tax Administration issued a statement on VAT treatment for canteen subsidies.
• The taxpayer operated canteens for an employer under contract.
• Canteen users did not pay directly; costs were deducted from salaries.
• An operating subsidy was included on the invoice to the employer.
• The taxpayer sought clarification on VAT for the subsidy.
• The Tax Agency determined the taxpayer used a management fee model.
• The taxpayer must invoice the subsidy with VAT under Section 3-1 of the VAT Act.

Source: news.bloombergtax.com

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