English Translation

14-10a tary, equipment components, etc. are not considered as deliveries, nor are the financial subsidies paid by the company to the director of the factory kitchen. The value added tax shall be calculated on the whole of the undertaking, namely the total amount of the fees paid by the trader in the course of a calendar year (period of assessment) for taxable services and other benefits. The turnover of the factory kitchen of a calendar year (investigation period) remains the component of the tax declarations which the taxable person is obliged to submit to the competent tax authorities for the last calendar year by 14 February of each year. The amount of VAT in the kitchens depends on the circumstances which are decisive for the whole operation. a) The value added tax in the factory kitchens is 2. % of the charge for each taxable delivery. b) The tax is reduced to 1 % for the supply of bread and pastries, insofar as they are not directly supplied with the main meal. (c) The tax is increased to 21/2 % for entrepreneurs whose total turnover exceeded 10 million kroner in the previous calendar year: 1. for entrepreneurs who have carried out more than 75 % of the total turnover in the retail trade in the last calendar year, for all taxable transactions. 2. In the case of traders who have not carried out more than 75 % of the total turnover in the retail trade in the previous calendar year, only taxable turnover in retail trade. However, if the taxable transactions in the retail trade in the last preceding calendar year have not exceeded the amount of 100,000 kroner for these companies, the increased tax turnover for the current assessment period will not apply. Tax payment. Businesses are obliged to pay VAT in the factory kitchen before their design, without official requirement in monthly, on the tenth day after the end of each calendar month.