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<p><span><span>Kommuner skal som hovedregel utstede salgsdokument for gebyr for tømming av slam fra slamavskiller snarest mulig og senest en måned etter at tømmingen er gjennomført. Skattedirektoratet har likevel ingen innvendinger mot at kommuner behandler tømming av slam som en tjeneste som leveres løpende. Salgsdokument skal da utstedes fortløpende, senest en måned etter utløpet av den alminnelige oppgaveterminen for merverdiavgift.</span></span></p>
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