Special registration for accommodation and catering establishments

This applies to accommodation or catering establishments that serve beer, wine, or spirits, such as hotels, bars, or restaurants.   

Information about several types of goods 

Catering establishments that sell alcohol must specify purchases, sales, withdrawals, and inventory for several product groups in the tax return. Types of goods such as food, beverages, and tobacco must be registered. This can be retrieved from the accounts. 

You must register the stock, cost of goods, sales revenue, and withdrawals per type of goods. State the amounts without value added tax. 

Types of goods to be registered: 

• Food
• Beer
• Wine
• Spirits
• Alcopop/cider 
• Coffee and tea 
• Mineral water 
• Other beverages
• Tobacco (cigarettes and snuff)
• Other goods 

You must register the value of the stock as at 1 January and as at 31 December. You must also register the purchase cost (acquisition cost) for the goods sold.

Cash register system 

You must provide information about the cash register system – model and version.  

If the business has several types of cash register systems, you must state the different systems and the year in which you purchased them.

Cloak room fees and entrance fees

You must provide information about cloak room fees.

You must also provide information about entrance fees, which may be vatable or non-vatable. 

Examples:

• Vatable events: Access to venues with catering, dancing, and disco 
• Non-vatable events: Cultural events, including piano bars

In the case of large events with combined activities, the value added tax must be distributed.  

Food and beverages (board) for the staff, general manager, board members and shareholders. 

You must state whether the staff have free board and how many people it applies to.  

You must state the total withdrawal value for board in NOK and whether you use the rates for free board from the Directorate of Taxes' valuation rules 

Withdrawal of goods for private use

Withdrawal of goods for private use applies to goods that have been withdrawn by the owner of a sole proprietorship (ENK) or a company assessed as a partnership (KS, ANS, etc.). 

You must state whether the goods are valued at their sales value and how large a percentage mark-up is used when withdrawing goods.  

You must state whether private withdrawals are entered in a private account and whether each private withdrawal is registered in a book or other system.  

Representation 

Representation refers to events where free food and beverages are served to guests such as business associates, the press, or other partners.  

Representation expenses can be both deductible and non-deductible. 

You must state whether food and beverages (board) or goods for representation have been withdrawn and whether the withdrawal value is valued at the ordinary sales value. You must also state the percentage mark-up used for the withdrawal of food and beverages (board), goods for representation, and the total withdrawal.  

More information about representation: Deductions for representation - The Tax Administration 

The registration of food and beverages is part of the tax return. You must submit the tax return with the business information by 31 May at the latest.

The Tax Administration uses the information about accommodation and catering establishments for statistical, analysis and audit purposes. 

You do not have to send us any supporting documents or include attachments in the tax return, but you must retain your accounts and any vouchers along with other supporting documents. You must be able to provide such supporting documents if we ask you to do so.