Refund of VAT or VAT compensation

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Municipal authorities, county councils, inter-municipal companies, nurseries, parish councils and non-profit organisations can apply for VAT refunds. This scheme is called ‘the VAT compensation scheme’.

Foreign businesses are also entitled to VAT refunds. Separate conditions
and rules apply.

If you are covered by the scheme, you can be reimbursed for VAT you have paid on purchases of goods and services from registered businesses. The goods or service must be for use within the enterprise.

In order to receive reimbursement, you must submit an application. This must show how much VAT you have paid.

Apply when you have incurred VAT expenses amounting to more than NOK 20,000

You cannot apply for compensation until your VAT expenses during the income year exceed NOK 20,000.

Apply for VAT compensation

Are you covered by this scheme?

All entities that are registered in the VAT Register must submit a tax return for VAT to the Norwegian Tax Administration.. When you declare VAT, the VAT you have paid and the VAT you have collected will be offset against each other.

If you are not registered in the VAT Register or you are covered by the VAT compensation scheme, you cannot reclaim VAT paid on goods and services that you have purchased.

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