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VAT rates for museums and galleries, theme parks, sporting events and player rights

As a general rule, the VAT rate for entry tickets for museums, galleries, amusement parks, major sports events, etc. is 12 percent.


Entry tickets to exhibitions in museums and galleries

Goods/service Rate Comments
Entry tickets 12 % See the VAT actsection 5-9. See also the Value Added Tax Act (VAT Act), section 3-1, subsection 1.
Other services that are part of the total activity package on offer by a museum or gallery, for example, education or tours, and are included in the overall ticket price 12 %  
Other vatable activities, such as catering, cloakroom service and advertising 25 %  
Turnover of programmes, souvenirs and similar items 25 % The exception concerning turnover of goods of insignificant value (NOK 100 or less) by charitable and benevolent institutions and organisations may apply. See section 3-12, subsection 1, letter a of the VAT Act.
Turnover of entry tickets to museums and galleries 12 % The intermediation of entry tickets to exhibitions abroad is exempt from value added tax. You can read more about VAT and intermediation of goods and services in section 3-1, subsection 1, of the VAT Act. The rules for the reduced rate are explained in section 5-9 and section 6-29, subsection 2, letter d, of the VAT Act.

 

Entry tickets to amusement parks and experience centres

Goods/service Rate Comments
Entry tickets and payment for activities that form a natural part of the product, e.g. roller-coaster rides 12 %

See the VAT act section 5-10. See also the VAT act section 3-1, subsection 1

Concerts, theatre and stage performances at amusement parks and experience centres included in the price of the entry ticket 12 %  
Concerts, theatre and stage performances at amusement parks and experience centres not included in the price of the entry ticket Except See section 3-7, subsection 1, of the VAT Act.
Other vatable activities operated by an amusement park or experience centre, for example, café or restaurant activity and advertising 25 %  
Sale of food and beverages, for instance from a kiosk in amusement parks or experience centres 15 %  
Turnover of hunting or fishing rights 25 % This is because such turnover must take place under equal terms. Private landowners must calculate VAT at a rate of 25 percent on the turnover of the same rights.
Access to fishing lakes or to prospecting in disused mines and “gold-digging” in experience centres and amusement parks 12 %  
Operation of entertainment machines 25 % A reduced rate applies if the use is included in the price of the entry ticket.
Intermediation of entry tickets to amusement parks and experience centres in Norway. 12 % The tax liability for intermediation is laid down in section 3-1, subsection 1, the area of application of the reduced rate is stated in section 5-10, and the exemption follows from section 6-29, subsection 2, letter e, of the VAT Act.
Intermediation of entry tickets to amusement parks and experience centres abroad is exempt from VAT. 0 % (Exempt)  
Entry charges to funfairs or tickets for using various entertainment facilities at funfairs Except Travelling funfairs must not calculate VAT on potential entry fees or on fees that are paid in order to use various entertainment facilities. There is no deduction entitlement for input VAT on purchases for this entertainment activity. See also section 3-7, subsection 1, of the VAT Act.

 

Withdrawal VAT linked to free tickets or discounts

If a museum or gallery offers either free entry or entry at reduced prices to the public, this will generally constitute a vatable gift withdrawal, or alternatively a withdrawal for advertising purposes. Ordinary discounts, for example, for large groups of visitors, do not result in an obligation to calculate withdrawal VAT.

Exceptions from withdrawal VAT

You must not calculate withdrawal VAT if the value of the withdrawal is NOK 100 or less. The benefit for the individual recipient is the decisive factor for the threshold amount. If an entry ticket is priced at NOK 100 or less (inclusive of VAT), you must not calculate withdrawal VAT in the case of, for example, students or pensioners who get free entry.

You must not calculate withdrawal VAT if the service is provided free of charge on a charitable basis. For example, free entry to people who otherwise would have been unable to afford visiting the place. General free admission for pensioners and students is not covered by this exemption.

More about the obligation to calculate VAT in connection with withdrawals: sections 3-21 to 3-23 of the VAT Act. The exception for withdrawal of insignificant value is stated in section 3-23, letter d, of the VAT Act, while the exemption for services that are provided free of charge on a charitable basis follows from section 6-19, subsection 1, of the VAT Act.

Deduction entitlement for input VAT

Museums and galleries registered for the turnover of entry tickets to exhibitions have a deduction entitlement for input VAT on purchases connected with this activity.

This does not apply to input VAT on passenger cars, catering, representation, construction and management of real estate for residential or welfare purposes and food for employees.

Museums and galleries may deduct input VAT in connection with purchases of artworks and antiques. These objects must be of the same character as the exhibitions or else an integral element of the exhibitions.

Some museums and galleries offer free entry to their exhibitions. These institutions cannot deduct input VAT paid on goods and services purchased for the use in connection with these exhibition activities. This is because they do not meet the condition for tax liability, namely that a sale must take place.

If the museum or gallery charges for admission to certain departments only, the deduction entitlement will only apply to purchases made for these departments. With regards to joint purchases, for example, expenses for shared entrance areas, offices, etc., the institutions will be able to claim a deduction for that part of the goods or services assumed to be intended for use in the vatable activity.

More about the entitlement to deduct input VAT: sections 8-1 and 8-2, also section 8-3, subsection 1, letter c, last part of the VAT Act. More about the limitations to the deduction entitlement: sections 8-3 and 8-4 of the VAT Act.

Adjustment to input VAT

You must adjust previously deducted input VAT if a capital good (fixed asset) is no longer used for a purpose that entitles you to a deduction or if you start using a capital good (fixed asset) for a purpose that does entitle you to a deduction.

If a museum or gallery registered for revenue from ticket sales constructs a building for use in its exhibition activities, they’ll be entitled to deduct input VAT paid on the construction costs. If the revenue from ticket sales later falls below the threshold amount, but the museum or gallery still has vatable activity linked to the building, for example, café activity or advertising revenue, we’ll consider this to be a change of use to the building. This change of use will require the enterprise to adjust the input VAT previously deducted.

The relevant adjustment provisions can be found in Chapter 9 of the VAT Act.

Entry tickets to sports events

Goods/service Rate Comments
Entry tickets to sports events 12 % When we determine whether an event is a sports event, we’ll check whether the activity is affiliated to the Norwegian Confederation of Sports (NIF) or the Norwegian Olympic or Paralympic Committees. Admission to motor sport and trotting events will be subject to tax liability.

Hiring out other premises at sports facilities, for example, the renting out of premises for meetings, courses or conferences
12 % Read more about the tax liability in section 3-1, subsection 1, of the VAT Act.
Other vatable turnover, for example, from parking charges and advertising 25 %  

Turnover of food and beverages, for example, from a kiosk
15 %  
Turnover of programmes, souvenirs and similar items 25 % The turnover may be covered by the exception for the turnover of goods of insignificant value (NOK 100 or less) by charitable and benevolent institutions and organisations.

In connection with the renting out of premises at sports facilities where the owner is also responsible for catering
25 % This must be calculated based on the entire remuneration unless the catering revenue is insignificant. If the catering service revenue is insignificant, it is subject to a rate of 25 percent, while the renting out of the premises is subject to a rate of 12 percent. These are the same rules that apply to the renting out of function rooms in connection with catering; see section 3-11, subsection 2, letter b, of the VAT Act. Read more about the area of application for the reduced rate in section 5-11 of the VAT Act.

Intermediation of entry tickets to sports events that take place abroad.
0 % (Exempt)   

 Player rights

Goods/service Rate More information
Turnover and hire of athletes 25 % Entities that base their services on a minimum of 80% voluntary contributions (sports clubs, etc.) are protected from this tax liability. You must be able to document this voluntary contribution during an audit. Read more about this in section 3-8, subsection 2, of the VAT Act.
Turnover and hire of athletes abroad 0 % (Exempt)

If the buyer of the player rights is a foreign business, the sale or hire is exempt from VAT under section 6-22, subsection 2, of the VAT Act.

If the turnover or hire of player rights is to a non-commercial buyer abroad and the player will actually be used abroad, the sale is exempt from VAT according to section 6-22, subsection 1, according to subsection 2, of the VAT Act.

Deduction entitlement for input VAT

Entities that are registered for sports events (ticket revenue) are entitled to deduct input VAT paid on purchases for use in activities connected with such revenue. This does not apply for example to purchases of passenger cars, catering services, works of art and antiques, representation, construction and management of real estate for residential or welfare purposes and food for employees, etc. Neither does the deduction entitlement apply to VAT paid on food and beverages for use by players during matches and practice.

The deduction entitlement for input VAT is subject to the condition that the purchases are intended for use within the registered activity. If a registered sports organiser has a sports facility constructed that will also be loaned to the sports club, the input VAT must be allocated correspondingly. In such cases, the sports facility is also considered to be used for purposes other than the registered activity.

The deduction entitlement for input VAT follows from sections 8-1 and 8-2. The limitations in the deduction entitlement are set out in sections 8-3 and 8-4 of the VAT Act.

Adjustment to input VAT

Registered entities must adjust previously deducted input VAT if the capital good (fixed asset) is no longer used for a purpose that entitles them to a deduction or if they start using a capital good (fixed asset) for a purpose that does entitle them to a deduction.

A sports club that is registered for ticket revenue and has a sports facility constructed for use in this vatable activity will be entitled to deduct input VAT paid on the construction costs. If the ticket revenue later falls below the threshold amount for registration, see section 2-1, subsection 2, of the VAT Act, but the club still has vatable activity linked to the sports facility, for example, advertising revenue, this will be deemed a change of use. This change of use will require the enterprise to adjust the input VAT that it has previously deducted.

Read more about the adjustment provisions in Chapter 9 of the VAT Act.

Withdrawal VAT

If admission to a sports event is either free of charge or at a discount for individuals or groups, this will generally be considered as a vatable gift withdrawal, or possibly a withdrawal for advertising purposes. However, ordinary discounts, e.g. for larger groups of visitors, do not generate an obligation to calculate withdrawal VAT.

Nor is withdrawal VAT calculated if the value of the withdrawal is insignificant, i.e. NOK 100 or less. It is the individual benefit for the individual recipient that matters in relation to the above-mentioned threshold amount. If an entry ticket is priced at NOK 100 or less (inclusive of VAT), no withdrawal VAT is calculated in the case of, for example, students or pensioners who get free entry.

Nor is withdrawal VAT calculated if the service is provided free of charge on a charitable basis. This means, for example, free or reduced entry fees for people who would otherwise not have been able to afford to visit the place. A general free entry for pensioners and students is not covered by this exemption.

Withdrawal VAT must be calculated if staff are loaned from a club and the club’s own separate company. It is a condition that this person provides services that are sold in, used in or are otherwise linked to the vatable entity.

The obligation to calculate withdrawal VAT follows from sections 3-21 to 3-23 of the VAT Act. The exemption for withdrawal of insignificant value is stated in section 3-23, letter d, of the VAT Act, while the exception for services that are provided free of charge on a charitable basis follows from section 6-19, subsection 1, of the VAT Act.