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I intend to use a foreign-registered rental vehicle

Persons with a permanent residence in Norway may use a foreign-registered rental vehicle in Norway for up to 42 days in a 12-month period. The 42-day period can be divided up.

You must declare the use electronically by logging in via the ID portal.

You can change the information after it has been submitted.

You must carry the confirmation and the rental agreement in the vehicle

The feedback you receive indicating that the information has been sent to the tax authorities will be deemed to provide confirmation that a driving permit has been issued. You must carry the permit and the rental agreement in the vehicle.

What is a rental vehicle?

The term “rental vehicle” is used to mean a motor vehicle which is supplied to a hirer as part of a professional activity for payment and a specified period of time. If the rental agreement includes an option to purchase, the vehicle will not be considered to be a rental vehicle.

If the vehicle is made available to you by a private individual, it will not be considered to be a rental vehicle. However, there is a separate notification service for such vehicles.

You must give advance notice

The people who intend using the vehicle must notify the Norwegian Tax Administration before the vehicle is imported into Norway. Only the person or persons listed in the rental agreement may declare the use to the Norwegian Tax Administration.

Please note the following:

  • Before the end of the reported period, you must either re-export the vehicle or deliver the vehicle to the rental company's representative.
  • If you do not follow the regulations, you will have to pay taxes. You may also have to pay additional tax.

Unsure?

 

The rules that apply to duty-free imports and temporary use are laid down in the Regulation relating to duty-free and tax-free import and temporary use of foreign-registered motor vehicles in Norway.

See also the Directorate of Taxes’ remarks concerning the Regulation in the the annual circular for motor vehicle registration tax for additional information.

You can also contact us.

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