Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wpmudev domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the wpforms-lite domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Deprecated: Hook wp_smush_should_skip_parse is deprecated since version 3.16.1! Use wp_smush_should_skip_lazy_load instead. in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121 Merverdiavgift på digitale kunstverk - Krogh Revisjon Deprecated: Hook wp_smush_should_skip_parse is deprecated since version 3.16.1! Use wp_smush_should_skip_lazy_load instead. in /customers/b/2/f/cqklt3ubh/webroots/r975397/wp-includes/functions.php on line 6121

Merverdiavgift på digitale kunstverk

<p><span><span>Med digitale kunstverk menes her kunstverk i form av bilder utviklet digitalt, eksempelvis på en datamaskin. Spørsmålet Skattedirektoratet har tatt stilling til er om digitale kunstverk er omfattet av unntaket for «</span><em>opphaverens omsetning av egne kunstverk og opphavsrett til egne litterære og kunstneriske verk</em><span>» etter merverdiavgiftsloven (mval.) § 3-7 fjerde ledd.&nbsp;&nbsp;</span></span></p>
<p><span><span><span>Skattedirektoratet kommer til at digitale kunstverk må anses som tjenester, herunder elektroniske tjenester, og at en</span></span></span>&nbsp;kunstners omsetning av digitale kunstverk ikke omfattes av unntaket i mval. § 3-7 fjerde ledd.&nbsp; &nbsp;</p>