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Commentary

Appendix 36C: VAT zero rate – exempt with the right to deduct (Norway)

36 Norway

The zero rate of VAT (exempt with the right to deduct) is applied in Norway to the following:

  1. Ìý

    •ÌýÌýÌýÌý Newspapers (paper and electronic), books and periodicals (with exceptions).

  2. Ìý

    •ÌýÌýÌýÌý Broadcasting (if mainly news service).

  3. Ìý

    •ÌýÌýÌýÌý Electric power for

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