Merverdiavgiftssatser for vann- og avløpstjenester

Satsen for merverdiavgift for vann- og avløpstjenester er redusert fra 25 % til 15 % fra og med 1. juli 2025. Levering av vann- og avløpstjenester for 2025 kan fordeles forholdsmessig med en halvdel redusert sats uavhengig av faktisk leveringstidspunkt.

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Goods/service	Rate	Remarks
Gold based on weight and fineness.	Calculated by the purchaser	If you sell gold to other businesses or public enterprises as a business, you should not calculate and collect VAT from the buyer. This applies to sales of gold down to a fineness of 325 parts per thousandth. You should enter the turnover as 0-rated in your accounts system. You should also state in the sales document that the turnover is covered by the rules concerning reverse tax liability and that no VAT has been calculated. You should state the buyer’s organisation number in the sales document. If the buyer is registered in the VAT Register, "mva" (VAT) must be stated after the organisation number.
Gold jewellery and other gold objects	25 %	These are counted as an ordinary sale.