En Merverdiavgift
<span style="margin: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-weight: 700; font-stretch: inherit; line-height: inherit; font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif; vertical-align: baseline;">Merverdiavgift</span><span style="font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif;"> (</span><span style="margin: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-weight: 700; font-stretch: inherit; line-height: inherit; font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif; vertical-align: baseline;">mva.</span><span style="font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif;">), tidligere kalt </span><span style="margin: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-weight: 700; font-stretch: inherit; line-height: inherit; font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif; vertical-align: baseline;">merverdiomsetningsavgift</span><span style="font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif;"> (</span><span style="margin: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-weight: 700; font-stretch: inherit; line-height: inherit; font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif; vertical-align: baseline;">moms</span><span style="font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif;">), er en generell </span><span class="new" style="margin: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; line-height: inherit; font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif; vertical-align: baseline;">forbruksavgift</span><span style="font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif;"> (</span><a href="https://no.wikipedia.org/wiki/Skatt" title="Skatt" style="margin: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; line-height: inherit; font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif; vertical-align: baseline; color: rgb(107, 75, 161);">skatt</a><span style="font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif;">) på verdien som blir lagt til varer eller tjenester (</span><a href="https://no.wikipedia.org/wiki/Avanse" title="Avanse" class="mw-redirect" style="margin: 0px; padding: 0px; border: 0px; font-variant-numeric: inherit; font-variant-east-asian: inherit; font-stretch: inherit; line-height: inherit; font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif; vertical-align: baseline; color: rgb(107, 75, 161);">avanse</a><span style="font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Lato, Helvetica, Arial, sans-serif;">) i hvert produksjons- eller handelsledd i innenlandsk omsetning.</span>