To apply for a refund of value added tax, a special form, RF-1032, must be completed and sent to Skatt øst at the following postal address:
Skatt øst - Moss
Postboks 103
N-1501 Moss
Norway
If the application is being sent by messenger, our office address must be used:
Skatt øst – Moss, Refusjon
Vogtsgate 17 (Statens hus)
N-1532 Moss
Norway
Further information about the refund scheme are obtainable on request from Skatt Øst,
tel 800 80000 /+47 22 077000, fax +47 69255726, or email: VATrefund@skatteetaten.no
Conditions for refunds :
1. the foreign business is not liable to register for VAT in Norway,
2. the value added tax relates to the applicant’s business activities carried out abroad,
3. the business would have been liable to registration in accordance with the Norwegian Act relating to Value Added Tax if it had been carried out in Norway, and
4. the value added tax would in that case have been deductible.
Re 1.
The foreign business must not, during the period to which the application relates, have been registered or have been engaged in an activity which is subject to registration in Norway. Value added tax on goods imported for delivery to a buyer in Norway and on goods imported for sale in Norway is accordingly not refunded. The same applies to goods and services purchased for sale in Norway.
Re 2.
Foreign businesses can have value added tax refunded to the same extent as businesses in Norway are entitled to deduct value added tax – i.e. the purchase must be for use in the activity which is liable to the tax.
Foreign businesses engaged in both VAT liable and non-liable activities and which acquire goods or services for the use of the business as a whole, will only be entitled to refunds of proportional amounts of the value added tax, based on the assumed use of the goods/services.
Re 3.
Unless specific exemptions apply, the supply of goods and services is liable to VAT in Norway.
Specific exempt services include health services, social services, educational services, cultural services, financial services, and lottery services. Foreign businesses which are exclusively engaged in such activities will therefore not be entitled to refunds of value added tax. As a main rule the supply and letting of real property is outside the scope of VAT. However, businesses that let buildings or plants for use in businesses that are registered pursuant to the VAT act can apply for voluntary registration. The letting of hotel rooms and holiday properties is also liable to VAT. This also includes the procurement of such services.
Re 4.
In respect of certain goods and services purchased for the use of an enterprise, there is no entitlement to refunds of value added tax. This applies among other things to purchases of art and antiques, expenses relating to meals, entertainment and gifts, personal vehicles, work on and management of real property intended to meet housing, leisure or other welfare needs, and board and in kind remuneration of the owner, management, employees and pensioned staff of the enterprise.
Sales of certain goods/services are exempt from tax charges (zero rate). This concerns for example the supply of goods and services to abroad (export) and for use in offshore petroleum activities. For services to be regarded as exported, the services must as a general rule be used entirely abroad. If a service can be supplied from a remote location, VAT shall not be charged if the recipient of the service is a taxable person who is resident abroad. The seller shall not charge tax on such sales and therefore the question of refunds does not arise.
Any mistakenly charged value added tax will in the event not be refunded. The foreign business must in such a case seek to have the error made good through the seller.
1. original invoices and import documents as required in the general rules for authenticating the right to deduction. Invoices must be numbered and dated and state the name and address of the Norwegian seller, his or her organisation number followed by the letters MVA, the name and address of the applicant, a clear description of the nature of the goods or services, its quantity/extent, the place and day of delivery and the payment. The value added tax must be specified and stated in Norwegian kroner (NOK).
2. a clear description of the commercial activity carried out abroad
3. a certificate from a public authority confirming that the applicant is engaged in such a commercial activity
4. a certified export document if the goods covered by the application have been exported
5. an original authorisation if the refund is being applied for by an authorised representative.
The description of the commercial activity and the certificate from a public authority can be omitted if the same have been submitted previously in the same year.
The application with all enclosures must be in Norwegian, Swedish, Danish or English. The description of the commercial activity and the certificate from a public authority can be in another language but must if so be accompanied by a certified translation.
Declarations
The foreign business must in its application declare that the goods or services have been used in the enterprise. The purpose of the purchases must be stated.
If the goods/services are still used in the enterprise, the application must declare what the goods/services are used for in Norway.
If the goods have been exported, the applicant must declare that this has been carried out as shown in an enclosed certified export declaration.
The applicant must in addition declare that the goods covered by the application have not been or will not be sold in Norway or supplied to a buyer in Norway, and that the value added tax paid is not covered by another refund scheme, for instance the repayment scheme for re-exports of goods administered by the Directorate of Customs and Excise.
Application periods
An application must relate to a period of at least three months and at most one calendar year. The period can be less than three months if it is the rest of a calendar year. The claim for a refund must relate to goods and/or services supplied/imported during the application period.
Minimum amounts
Refunds applied for must amount to at least NOK 2 000. If the application relates to a whole calendar year or the rest of a calendar year, amounts to a lower limit of NOK 200 can be refunded.
The applicant can choose whether payment is to be made in Euro (EUR) or in other currencies. The costs of payment outside Norway are payable by the applicant.
Deadline
Applications must be sent to Skatt Øst no later than 30 June of the year after the calendar year to which the application relates.
Processing time
The time needed to process applications at the tax office shall not normally exceed six months. Should the processing take less time, the amount to be refunded will nevertheless not be paid earlier than four months after receipt of the application by the tax office.
Incorrect information
If the applicant has provided insufficient or incorrect information and on that basis has had too much tax refunded, repayment of the incorrect amount plus interest can be demanded. Incorrectly refunded amounts including interest can also be offset against subsequent applications for refunds.
Refunds paid can also be offset/claimed back in cases when the incorrect payment is due to an obvious error on the part of the tax authorities, for instance a calculation error, or when a considerable amount is involved.