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Value-added tax (VAT) for events
When hosting an event in Checkin, you as the organizer are responsible for correctly recording and calculating value-added tax (VAT). The rules vary depending on the type of event and what is being sold – for example tickets, food, accommodation, or streaming.
This overview helps you understand which VAT rates apply and how to think about pricing your tickets in Checkin.
- Packaging (prices consisting of multiple VAT rates)
- VAT rates in Norway
- VAT rates in Denmark
- VAT rates in Sweden
Packaging (prices consisting of multiple VAT rates)
Tickets that include food or other goods in the price must apply the correct VAT rate to each part of the ticket price.
See how to split a ticket price that consists of multiple VAT rates.
VAT rates in Norway
|
Type of item/service |
Rate |
Comment |
|---|---|---|
|
Standard rate |
25% |
Applies to most attendee participation and ticket sales that are not VAT exempt. |
|
On-site food service (lunch, refreshments, etc.) |
25% |
Food and drink consumed on-site. Serveringstjenester in Merverdiavgiftshåndboken (skatteetaten.no) |
|
Takeaway and other food items (excluding alcohol) |
15% |
Applies to food and beverages not consumed on-site. May also apply to catering if not delivered with other services, per § 5-2-5. Næringsmidler in Merverdiavgiftshåndboken (skatteetaten.no) |
|
Passenger transport, room rental, accommodation, streaming, cinema, sports events, amusement parks and experience centers |
12% |
Reduced rate for certain travel and experience services. Persontransport in Merverdiavgiftshåndboken (skatteetaten.no) Mva.- satser for kultur- og idrettsarrangementer (skatteetaten.no) |
|
Courses and training |
May be exempt |
Educational events may be VAT exempt under § 3-5. Corporate courses, seminars, and workshops are considered commercial and must be invoiced with 25% VAT. Undervisningstjenester in Merverdiavgiftshåndboken (skatteetaten.no)Beregning av merverdiavgift i forbindelse med konferanser (skatteetaten.no) |
|
Cultural events |
May be exempt |
Ticket sales for concerts, theatre, dance, opera, museums, galleries and similar culture offerings are VAT exempt under § 3-7. Kunst og kultur in Merverdiavgiftshåndboken (skatteetaten.no) Mva.- satser for kultur- og idrettsarrangementer (skatteetaten) |
VAT rates in Denmark
|
Type of item/service |
Rate |
Comment |
|---|---|---|
|
Standard rate |
25% |
Applies to most attendee participation and ticket sales that are not exempt. |
|
Courses and training |
May be exempt |
Educational events may be VAT exempt under § 13-3. Commercial courses/seminars are normally taxed at 25% Undervisnings- og kursusvirksomhed (skat.dk) |
|
Kulturarrangementer |
May be exempt |
Some cultural activities are VAT exempt under § 13-6. This does not apply to concerts, theatre, and similar performances. Kulturelle aktiviteter (skat.dk) |
VAT rates in Sweden
|
Type of item/service |
Rate |
Comment |
|---|---|---|
|
Standard rate – most goods and services |
25% |
Applies to most attendee participation and ticket sales that are not exempt. |
|
Food, restaurant, catering, hotels/accommodation |
12% |
Reduced rate. |
|
Culture and sports (certain ticket types) |
6% |
Many cultural and sports events are taxed at 6%. Some may also be exempt. Artistisk verksamhet och idrott (skatteverket.se) |
|
Passenger transport |
6% |
Reduced rate for transport of persons, but not transport of goods. Transport (skatteverket.se) |
This article provides a simplified overview. Make your own VAT assessments, as you are responsible for compliance as the organizer.