Tax & VAT Information for Hosts
Essential guidance for Norwegian tax compliance
Tax Compliance Responsibility
As a host on HomeDining, you are the legal seller of food and services. You are responsible for all tax obligations including income tax and VAT (MVA) registration and reporting to Norwegian tax authorities (Skatteetaten).
VAT Registration Requirements
When Do I Need to Register for VAT?
According to Norwegian VAT law (Merverdiavgiftsloven), you must register for VAT if your annual turnover exceeds 50,000 NOK.
Threshold: 50,000 NOK annual revenue
Registration: Apply via skatteetaten.no or Altinn
VAT-Registered vs Non-Registered
VAT Registered
You MUST charge VAT on your services:
- • Pickup meals: 15% VAT
- • Dining events: 25% VAT
- • Issue VAT-compliant invoices
- • Report VAT to Skatteetaten
Not VAT Registered
You cannot charge VAT:
- • Prices are net (no VAT)
- • Invoice states: "Not VAT registered"
- • Monitor turnover threshold
- • Register when approaching 50,000 NOK
Norwegian VAT Rates
Pickup Meals (Food Products)
Næringsmidler - Lower VAT rate
Dining Events (Services)
Tjenester - Standard VAT rate
Platform Commission
Digital marketplace services
Financial Documentation
What You Receive from HomeDining:
Monthly Payout Statements
Detailed breakdown of sales, VAT, commission, and payouts
Commission Invoices
Platform commission invoices showing 15% fee + 25% VAT
Stripe Dashboard Access
Real-time payout and transaction history via Stripe Express
Income Tax Reporting
All income earned through HomeDining must be reported to Skatteetaten on your annual tax return.
Private Individuals
Report as "Andre inntekter" (other income) on your tax return. You may deduct legitimate business expenses such as ingredients, equipment, and proportionate utilities.
Sole Proprietors (ENK)
Report as business income (næringsinntekt). Deduct business expenses according to standard accounting practices.
Limited Companies (AS)
Report as corporate revenue. Follow standard corporate accounting and tax reporting requirements.
Platform Operator Information
KAMPEN APARTMENTS AND HOTELL AS
Organization Number: 912 530 760 MVA
VAT Registered in Norway
Kjølberggata 29A, 0653 Oslo, Norway
Email: raj@kampenhotell.no
Website: www.kampenhotell.no
Operating HomeDining marketplace platform
Tax Advice Disclaimer
HomeDining does not provide tax or legal advice. The information on this page is for general guidance only and does not constitute professional advice.
We strongly recommend consulting a registered Norwegian accountant or tax advisor to ensure compliance with your specific circumstances.